International Journal of Research Studies in Management
CollabWritive Special Issue
2023 Volume 11 Issue 4
Available Online: 15 August 2023
Author/s:
He, Miao
Graduate School, Lyceum of the Philippines University – Batangas, Philippines (370563724@qq.com)
Abstract:
This paper aims to clarify the relationship between internal control elements, accounting information characteristics and internal audit quality by combining relevant literature and investigation and analysis on improving internal audit practice, and then put forward specific strategies to make units pay more attention to internal control and improve accounting information and internal audit quality. Through questionnaire survey and SPSS 24.0 statistical analysis software, this paper discusses the relationship between internal control elements, accounting information characteristics and internal audit quality. Based on the results of literature evaluation and the conclusion of investigation and analysis, this paper designs three scales: internal control elements, accounting information characteristics and internal audit quality, and then completes the questionnaire design. The research shows that the elements of internal control are positively related to the characteristics of accounting information, and the better the internal control is used, the better the quality of accounting information is. At the same time, the elements of internal control are positively related to the quality of internal audit. The better the internal control, the better the internal audit practice. It is further proved that the characteristic quantity of accounting letter is positively related to the quality of internal audit. It can be predicted that the better the quality of accounting information, the better the internal audit practice.
Keywords: control elements, accounting information characteristics, internal audit quality
DOI: https://doi.org/10.5861/ijrsm.2023.1037
Cite this article:
He, M. (2023). Internal control elements, accounting information characteristics and internal audit quality: Basis for improved internal audit process. International Journal of Research Studies in Management, 11(4), 51-62. https://doi.org/10.5861/ijrsm.2023.1037