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基于成本效益原则,讨论如何利用有限资源使企业对内控的投资获得最大净收益的问题。基础模型中,当流程的预期损失超过内控强度的平均无效水平时,企业会增加投资。考虑威慑效应的模型中,当投资无效性较低时,企业对流程的内控投资随着威慑效应的增大而减小。考虑交互效应的模型中,当预期损失与1加交互系数的比值大于内控强度的平均无效水平时,企业会增加对该流程的内控投资。
Based on the principle of cost-effectiveness, we discuss how to make use of limited resources to maximize the net benefits of an enterprise’s investment in internal control. In the base model, the firm increases its investment when the expected loss of process exceeds the average level of ineffective internal control. Considering the deterrent effect of the model, when the investment ineffectiveness is low, the enterprise’s internal control investment on the process decreases with the deterrent effect. In a model that considers the interaction effect, the firm increases its internal control investment in the process when the ratio of expected loss to 1 plus interaction coefficient is greater than the average level of ineffectiveness of internal control strength.