Variables | Definitions | Number of supporting questions (items) |
---|---|---|
ICQ | Internal control quality is good | 11 |
CE | Control environment is good | 14 |
RA | Risk assessment is reasonable | 9 |
IAC | Information and communication are quick | 11 |
CA | Control activities are effective | 13 |
M | Monitoring effect is good | 10 |
RPT | Fairness of related party transactions is enhanced | 7 |
CV | Corporate value is increased | 11 |