Perceived Effectiveness of Internal Control Systems in a Private Higher Education Institution
Edwin M. Delos Santos, Jr.
Abstract:This research evaluated the influence of internal control components on the perceived effectiveness of the internal control system (ICS) at the examined university. These components were derived from the Committee on Sponsoring Organizations' Internal Control (COSO) Framework, which encompassed control environment, risk assessment, control activities, information and communication, and monitoring. A researcher-developed instrument was created based on the key aspects of these components. The instrument's valid… Show more
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