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공기업 내부회계관리제도가 경영효율성에 미치는 영향
Author
유순미
Journal Title
관리회계연구
Publication Year
2021
Topics
Summary
This study examines the effect of external auditors’ review opinions on internal control over financial reporting on operating efficiency in public enterprises. The analysis revealed that the review opinion did not significantly affect operating efficiency, suggesting that internal control may be operating ineffectively. The study recommends strengthening the practical organization and monitoring roles of the board of directors and audit committee to ensure the effectiveness of internal control.
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