034_168_3rdICBER2012_Proceeding_PG0475_0494

8/10/2019 034_168_3rdICBER2012_Proceeding_PG0475_0494

1/20

475

EA C, AAGEE AD FAD EE EAE E: EAB AD AD F EEAC E

1, A A

2, C

3,

M

@., @.., @..

ABAC

40 .

, ,

. 62

C .

. ,

,

.

C A 0.785

0.928.

. ,

.

F : ; C; ;

1.

(ME) ,

.

,

(, 1997).

C ME M .

. ME . ME M

( N, 2006).

ME ; ;

;

(M, 1997).

, ME .


2/20


3/20

477

( , )

6.2 ( , ).

A ME ME

ME . I ME ,

ME (M. K M

, 1999). A M E C M, MEC ( MIDEC),

M ME , ,

. B , ME ; M,

, M. 2:

( ), ()

2: D E

I , ME. I . I ME . I

, , ME .

1970 1990 21

(IC). F ,

.

3.

G (2000)

ME . I M, .

M . F,

M . A ,

, M .

,

M. I ME

M ME. I ,

ME. ,

ME. C, ME

C

,

M250, 000 O

.

M250, 000 M10

O

50 .

M10 M25 O

51 150

.

,

(C).

M200, 000 O

.

M200, 000 M1

O 19

.

M 1

M 5 O

20 50

.


4/20

478

. I ,

ME .

3.1 C

I (K , 2005). I

,

. I . I

. I

, ,

, .

, . B , J (2008)

,

,

. I

.

C O (COO) C

1992 C (L, C C, 2007). I

. F ,

.

.

.

(M B, 2002).

G , . F ,

, .

I ;

. ,

. M

, , .

3.2

IO 31000 (2009) /IO G 73 I ,

( )

. . B ,


5/20

479

, , , ,

, .

. A

. H,

, , . ,

.

(ICAE, 1997).

()

() . I , ,

. F, , ,

, ,

. , , , , ,

.

. I

.

(M, 2008).

, .

H, ,

.

;

. I

.

ME ( "

") . H,

. A ME

,

' .

3.3

A I C A E (ICAE),

,

. F ,

. F, , . A

D J A , .

F , ,

(H, 1991).

. I ,


6/20

480

. F ,

.

A (2001), ME . (2001)

. (2001)

H C 12,000 , 90

, , ,

. I ,

. A . I 1940

D . C 200 , . H

, . C

.

, .

.

. A ME .

.

A

.

, ME . ME

,

.

3.4 C

A ,

. B

, . A B L (1987),

, ,

.

C (1998) , 85

. A $ 35

(C, 1995). I 1,200 , 20

, (A P, 1993).

.

O ME .

M ME

.


7/20

481

3.5 B C P

I ,

(J, 1999),

( D, 1993; OP, 1998). I ,

. .

A (2006) , . A

6% , ,

. E ,

. F

. ,

, .

J (1999)

.

. , ,

,

. .

, ,

, , . F ,

. ME , , ,

, .

4. F D

, ; .

,

(MM & , 2001). A

ME ,

.

ME

F 1 . I , ME ,

.


8/20

482

1

2

3

3

F 1: F

A , .

1: ME .

2: ME .

3:A

.3:A

.

.

ME .

, ME . I ,

ME . A

ME . I ,

. ,

.

5.

.

. A MEC M.

. I ,

MEC M .

Internal Control

Risk Management SMEs Performance

Fraud

Fraud Preventive

Measures

Owners Concern


9/20

483

5.1

. I

K (2000) C H (2001). . I

, ,

.

( 1).

.

A

( 2). A ,

ME ( 3).

(

4). A ME

. L,

.

5.2 D C

D 2011

. A M (2010),

ME . ,

. I , .

M E C (MEC).

ME (://...). ME

. MEC

ME . , ,

, ,

. A 62

K K , P E C , M.

5.3 D A

P (P) 18.0

. I , .

ME , ; ,

, , ,

, , . I

, C A, B (

) . I ,

( ., 2006). I , 57


10/20

484

. A , C A ,

(KMO) 0.60. B ,

, .

6. D

6.1 C

C

D F

33 53.2 53.2 53.2F 29 46.8 46.8 100

62 100 100

25 12 19.4 19.4 19.4

2635 19 30.6 30.6 50

3645 15 24.2 24.2 74.2

4655 12 19.4 19.4 93.5

56 4 6.5 6.5 100

62 100 100

5 20 32.3 32.3 32.3

610 20 32.3 32.3 64.5

1120 16 25.8 25.8 90.3

21 6 9.7 9.7 100

62 100 100

25 32 51.6 51.6 51.6

2635 24 38.7 38.7 90.3

3645 4 6.5 6.5 96.8

4655 1 1.6 1.6 98.4

56 1 1.6 1.6 100

62 100 100

F 20 32.3 32.3 32.3

F B 27 43.5 43.5 75.8

7 11.3 11.3 87.1


11/20

485

B F 4 6.5 6.5 93.5

4 6.5 6.5 100

62 100 100

5 23 37.1 37.1 37.1

610 27 43.5 43.5 80.6

11 12 19.4 19.4 100

62 100 100

10 18 29 29 29

1125 23 37.1 37.1 66.1

2650 19 30.6 30.6 96.8

51 2 3.2 3.2 100

62 100 100

//CE 4 6.5 6.5 6.5

/CE 15 24.2 24.2 30.6

D/ 19 30.6 30.6 61.3

F D 23 37.1 37.1 98.4

D 1 1.6 1.6 100

62 100 100

100,000 24 38.7 38.7 38.7

101,000500,000 33 53.2 53.2 91.9

501,0001 4 6.5 6.5 98.4

2 1 1.6 1.6 100

62 100 100

3: D

B 3, 33 (53.2%) 29 (46.8%) .

25 56 , 36 . , 5 21

, 6 . H, 20 (32.3%) , 27(43.5%)

, 7 (11.3%) , 4 (6.5%) 4 (6.5 %) . I

, . 10 51,

25 . B , (23 37.1%)

, 19 (30.6%) D/ M H C (

) . 15 (24.2%) M C E ( ).

5 M D 1(1.6%) L E (


12/20

486

) 4 (6.5%) . M100, 000 M2

, M200, 000.

6.2 C

P , .

, ,

. A

M . A

.

( ,

) (ME ). 4 .

B C D

C . C

()

1 C

( IC1 0.820 0.795 761.146 0.000 0.875 6

IC2 0.710

) IC3 0.709 21 .

IC4 0.679 B

IC5 0.671 & .

IC6 0.657

IC7 0.626

IC8 0.556

( IC9 0.749

IC10 0.746

C) IC11 0.738

IC12 0.698

IC13 0.673

IC14 0.604

IC15 0.594

2 M1 0.927 0.896 569.474 0.000 0.894 A

M2 0.910 & .

M3 0.906


13/20


14/20

488

C A 0.785 0.928.

N (1978) . 0.7

, 0.8 0.9 . , C A

0.70 ,

. A ,

.

. C O (2005)

0.40

. .

. N, B

(KMO) . I

, B . I ,

0.60. , .

7. C

, ME. O, ,

,

. I ,

C A 0.785 0.984. B

. ; ,

, ( ) . F

, .

I ,

ME . ME

. G, ,

, , ME

M

.

.

ME

. , ME . I ,

ME . A

ME . I ,

. ,

.


15/20

489

A

G M H E F G

(FG) ,

M. D. , D. M M

.

A, G. . (2006). A C M P M. A

: P A, . 51 66.

B, G.J. L, .J. (1987). F A F A: N , J

& , . 590.

C, A.B., & J.. O (2005), B : F , P A, & E, .19.

C H, M. H. (2001). P C B K : A E C

P I.

C, . (1998). D C F, A B.

C, L. E. (1995). F H C: A P D , J C J,

. 1327.

H, H.. (1991). F P O I, O D L F A

G D 216, . 462479.

J, P. (1999). P F, A I, D.

J, C.(2008). A & A C C E, .

K, ., & , . (2005). A P P, PH I P L.K, D. F.(2000). C B: A E C P I F,

J B M.

L, P., C, P. & C, B. J. (2007). M A & A , J & , I.

MM, J. & , . (2001). : A . L.

M, .L. (1997). B M. MGH.

M, .F. & B. M. (2002). A A M, MGH.

M. K H. (1999). P M I G E:

C F ME M: A P. M.

M. K H & M A (1999). P I C

M E N C: C P. M.

M, C.. (2008). M, I F B, J & , I.

M, C..(2008), M B, E E, C L.

M & . (2010), F H F, ://...

N, J.C. (1978). P , MGH.

, A. . N, N. O. (2006). & M E (ME): M & G P,

P P H.

, P. & G, D. (2000). F A B B, I B

J.


16/20

490

,E.. (1997). F A B G : A B O

D, I B J.

, J. C., , L., & D, P. (2006). P 13.0 A A. M:

J & .

, ., OP K. (1998), P E : A B A, B P,

M.

, J.. (2001), E C F, J A.

, .E. & D, J.. (1993). E D E B, I A,

.

A B

C A

J K M.. A , D

A F, F E M, M . H

B A (H.) M 2010.


17/20


18/20

492

A 2

M1 () ( ).

M2 A / .

M3 A .

M4 .

M5 A .

M6 A .M7 / .

M8 .

M9 ,

.


19/20

493

A 3

F E C

PM1

PM2

PM3

PM4 C

PM5

PM6 A

PM7 PM8


20/20

494

A 4

FE/OC1 B/

FE/OC2 C D

FE/OC3 C C

FE/OC4

FE/OC5 ( )

FE/OC6 ()

FE/OC7

FE/OC8 D

FE/OC9

Documents

034_168_3rdICBER2012_Proceeding_PG0475_0494