An examination of asia pulp & paper (app) internal control and audit role in effectiveness of management control and its impact on risk management
This research is to investigate the extent to which internal control and audits activity and outcomes can impact on company risk level and also to define the impact on app internal control and audit division (icad) organization expansion to management control effectiveness and icad performance in relation to overall company risk level and also on each business unit risk level. Regression analysis is used to analyze the relationship between independent variable (frequency of audits and frequency of checklist) and dependent variable (risk level and changes on number of audit findings), model equations are tested by using microsoft excel. Two sample tests used in this research to determine differences of two independent groups, before and after icad restructuring and whistleblowing program launched. From the result, there is clear relationship between internal control and audit activities (frequency of audit and frequency of checklist) and its outcomes (number of audit findings) with overall company risk. This indicates that the process of internal control and audit activity is adequate and effectiveness of management control on operational is effective. The result shows that the internal control and audit activity in overall company is effective since it can reduce the company risk level.
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