Research on Exploratory Factor Analysis (EFA) of the Efficiency of Economic Responsibility Audit of Off-post Cadres in Internal Audit

DOI

10.2991/icsnce-16.2016.95How to use a DOI?

Keywords

Internal audit; AMOS; Audit; Economic responsibility audit; Efficiency

Abstract

Different circumstances and impact of a variety of factors in the actual operation of economic responsibility audit of off-post cadres in internal audit, a structural equation model was established to improve the efficiency of economic responsibility audit of off-post cadres and by observing the links in improving the efficiency observed variables between the links were selected in order to build a measurement model; AMOS software was applied for analysis of survey data, so that the roadmap of the measurement model was obtained, which showed that four links of audit focus, standard audit system, audit feedback mechanism and auditors' professional quality had the biggest impact on efficiency of economic responsibility audit in internal audit and thus were the priorities in improving economic responsibility audit of internal audit.

Copyright

© 2016, 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/).

Download article (PDF)

TY  - CONF
AU  - Xing Li
AU  - Jianming He
AU  - Sheng Zhao
PY  - 2016/07
DA  - 2016/07
TI  - Research on Exploratory Factor Analysis (EFA) of the Efficiency of Economic Responsibility Audit of Off-post Cadres in Internal Audit
BT  - Proceedings of the 2016 International Conference on Sensor Network and Computer Engineering
PB  - Atlantis Press
SP  - 486
EP  - 490
SN  - 2352-5401
UR  - https://doi.org/10.2991/icsnce-16.2016.95
DO  - 10.2991/icsnce-16.2016.95
ID  - Li2016/07
ER  -