Analysis of Efficiency of Exploration Type Outgoing Economic Responsibility Audit Internal Audit Factors (CFA) Study

DOI

10.2991/itms-15.2015.452How to use a DOI?

Keywords

Audit; CFA; internal audit; AMOS; efficiency

Abstract

Outgoing efficiency problem of economic responsibility audit of internal audit in the effects of different factors and various specific problems in the actual operation, set up the structural equation model of economic responsibility audit efficiency of outgoing internal audit, and observe the several links improve efficiency choice between each link of observation variables, so as to construct the measurement model, the survey data were analyzed by AMOS software, the path diagram measurement model, found in the focus of the audit, audit system ,audit standard feedback mechanism and the professional quality of auditors facing the internal audit of economic responsibility audit efficiency biggest impression, is promoting the improvement priority audit of economic responsibility audit.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xing Li
AU  - Mian Lin
PY  - 2015/11
DA  - 2015/11
TI  - Analysis of Efficiency of Exploration Type Outgoing Economic Responsibility Audit Internal Audit Factors (CFA) Study
BT  - Proceedings of the 2015 International Conference on Industrial Technology and Management Science
PB  - Atlantis Press
SP  - 1852
EP  - 1855
SN  - 2352-538X
UR  - https://doi.org/10.2991/itms-15.2015.452
DO  - 10.2991/itms-15.2015.452
ID  - Li2015/11
ER  -