声明
ABSTRACT
摘要
Table of Contents
Chapter 1 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
Chapter 2 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
2．4．3 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)
2．10 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
Chapter 3 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
Chapter 4 Data Analysis And Discussions
4．1 Introduction
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
4．5．5 Effect of information and communication on financial performance of SME’s
4．6 Summary of Hypothesis Testing
Chapter 5 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
5．4 Limitations of the study
5．5 Suggestions for Future Research
References
List of Academic Activities and Achievement during the Degree
Appendix
