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    사립전문대학 회계 결산 감사 분석과 의사결정과정

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    https://www.riss.kr/link?id=A103205987

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    The purpose of this study is to analyze the audit data in 2014 financial report of 125 private junior colleges, and to investigate the process of decision making in the council, tuition committee and school board.
    According to the results of this study, both the external accounting firms and internal audit judged the decision-making profess as appropriate. And the external audit system failed to showed the effectiveness, but internal audit was more effective than the external. Also, many of the colleges did not observe the due date designated by the court. The main goal of this audit system is to prevent the evident illegal acts in advance. Therefore, it is necessary to develop specific audit method and procedures to ensure the credibility and transparency of the accounting information of the junior colleges
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    The purpose of this study is to analyze the audit data in 2014 financial report of 125 private junior colleges, and to investigate the process of decision making in the council, tuition committee and school board. According to the results of this stud...

    The purpose of this study is to analyze the audit data in 2014 financial report of 125 private junior colleges, and to investigate the process of decision making in the council, tuition committee and school board.
    According to the results of this study, both the external accounting firms and internal audit judged the decision-making profess as appropriate. And the external audit system failed to showed the effectiveness, but internal audit was more effective than the external. Also, many of the colleges did not observe the due date designated by the court. The main goal of this audit system is to prevent the evident illegal acts in advance. Therefore, it is necessary to develop specific audit method and procedures to ensure the credibility and transparency of the accounting information of the junior colleges

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