内部控制制度对塞内加尔小额信贷机构财务绩效的影响研究

发布时间：2020-12-14 08:08

　　本研究考察了内部控制制度与塞内加尔小额信贷机构绩效关系的有效性。根据审计委员会主席,IAF负责人和75个选定小额信贷机构的经理,对500份问卷进行了调查。本研究旨在找出是否有适当和准确的金融交易记录,加强主席和IAF负责人的责任,以提高生产力和绩效。将收集定量数据和定性数据,以解决三个研究目标和假设。在SPSS中进行了层次线性回归,以建立内部控制系统与塞内加尔小额信贷机构绩效之间的关系。中小企业(小额信贷机构)的财务业绩使用资产收益率(ROA0,权益回报率(ROE)和盈利能力)来衡量。内部控制由五个结构来衡量,即:控制环境,风险评估,控制研究发现,该机构的管理层致力于控制中小企业,并积极参与监督和监督小额信贷机构/中小企业的活动。研究还表明,所有这些活动都得到了监督和监督。机构的活动由最高管理层发起。关于内部审计的有效性,研究发现内部审计部门效率低下,不进行定期审计活动,也没有定期发布审计报告。控制内部审计职能中影响其绩效的变量,内部审计职能(IAF),获利性相关。另一个控制变量是SME存在的持续时间。结果发现,存在至少5年的SMES与高,呈负相关,与获利能力呈正相关。。该研究建议塞内... 

【文章来源】：合肥工业大学安徽省 211工程院校 教育部直属院校

【文章页数】：73 页

【学位级别】：硕士

【文章目录】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
Chapter1 Introduction
    1.1 Background to the Study
    1.2 Statement of the Problem
    1.3 Purpose of the study
    1.4 Objectives of the study
    1.5 Research Questions
    1.6 Significance of the Study
    1.7 Definition of Key Operational Terms
Chapter2 Literature Review
    2.1 Internal Control system and its definitions
    2.2 Effectiveness of Internal Control System
    2.3 Objectives of Internal Control System
    2.4 Role of Internal Control System in Relation to Financial Performance
        2.4.1 Preventive Internal Control System
        2.4.2 Detective Internal Controls
        2.4.3 Compensating and Directive Internal Control System
    2.5 Components of Internal Control System
        2.5.1 The Control Environment
        2.5.2 Risk Assessment
        2.5.3 Control Activities
        2.5.4 Information and Communication
        2.5.5 Monitoring
    2.6 Internal Audit system in an organization
    2.7 Organizational Financial Performance
    2.8 Internal Control systems in Organizations
        2.8.1 Control Environment
        2.8.2 Control Activities
    2.9 Measures of Financial Performance in Organizations
        2.9.1 Organizational liquidity
        2.9.2 Organizational Financial Reporting
        2.9.3 Return on Equity（ROE）
        2.9.4 Return on Asset（ROA）
        2.9.5 Net Interest Margin（NIM）
    2.10 Effect of Internal Control and Organizational Financial Performance
    2.11 Theoretical Review
        2.11.1 Agency Theory
        2.11.2 Dynamic Theory of the Firm
    2.12 Review of Theoretical Studies
    2.13 Summary and Gaps in the Literature
Chapter3 Research Methodology
    3.1 Research Design
    3.2 Research Methodology
    3.3 Target Population
    3.4 Sampling Design and Sample size
    3.5 Research Instruments and Measurements
        3.5.1 Measurements
        3.5.2 Questionnaire
        3.5.3 Interview schedule
    3.6 Piloting of the Research Instruments
    3.7 Data Collection
    3.8 Data analysis
Chapter4 Data Analysis And Discussions
    4.1 Introduction
    4.2 Background of the SME’s
        4.2.1 Duration of Existence of SME
        4.2.2 Level of Education of internal Audit Function（IAF）
        4.2.3 Years of Experience of Internal Audit Head
    4.3 Functionality of Internal of Internal Control
    4.4 Model Analysis
        4.4.1 Data Normality and Adequacy
        4.4.2 Factor Analysis
        4.4.3 Reliability and Corrected Item Total Correlation（CITC）
        4.4.4 Correlation,Mean and Standard Deviation
        4.4.5 Discriminant Validity
        4.4.6 Model Fitness and Hypothesis Testing
    4.5 Discussion of the Regression Results
        4.5.1.Effect of Control variables on Performance of SME’s
        4.5.2 Effect of control Environment on Financial performance of SME’s
        4.5.3 Effect of Risk Assessment and management on financial performance of SME’s
        4.5.4 Effect of control activities on financial performance of SME’s
        4.5.5 Effect of information and communication on financial performance of SME’s
        4.5.6 Effect of monitoring on financial performance of SME’s
    4.6 Summary of Hypothesis Testing
Chapter5 Findings Recommendations And Suggestions
    5.1 Findings of the study
    5.2 Conclusion
    5.3 Contributions to Theory and Practice
    5.4 Recommendations of the Study
    5.5 Limitations of the study
    5.6 Suggestions for Future Research
References
Appendix



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