Factor Analysis Based On The COSO Framework And The Goverment Audit Performance Of Control Theory

摘要

In this paper, I examined the research methodology of control theory based on the research of scholars at home and abroad, a COSO framework through factor analysis model and the introduction of the audit of the Delphi expert scoring control targets were analyzed that concluded to strengthen the audit process mechanisms, improve the basic quality of personnel and capacity and thus making economics and management Analysis significant to motivate workers to improve the effectiveness of the audit and management systems which will eventually point out the direction for future audit work and opened up new ideas, with a strong theoretical and practical value.