An Examination of the mediating effects on the relations between Information Quality of Information System and Internal Control

• Main Authors: Ya-Zhi Lin, 林雅芝
• Other Authors: Cheng-Tsu Huang
• Format: Others
• Language: en_US
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/yg5q8q

博士 === 國立中央大學 === 企業管理學系 === 107 === This paper examines the effects of the relationship between Information Quality in Information System and Internal Control Objectives to discover the main factors that enable corporations to efficiently realize these Objectives. This study posits that firms achieve Internal Control Objectives through understanding the components of Information Communication and Risk Assessment. Baron and Kenny (1986) discussed the mediatings that influence channels of dependence. We find in the research that Information Quality of Information Systems can help enterprises to efficiently assess risk and achieve Internal Control Objectives. Finally, the results derived in this study show that the structures play the role of components of Internal Control. In this research, we provide some conclusions to illustrate how Internal Control Objectives were achieved herein.