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Risk factors of enterprise internal control under the internet of things governance: A qualitative research approach

机译：物国互联网管理中企业内部控制的危险因素：定性研究方法

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摘要

This study aims to (1) define the critical risk factors that influence the governance of enterprise internal control in an IoT environment, and (2) classify the risk factors and study their importance in such an environment. The study uses Gowin's Vee knowledge map as a research strategy to mitigate the limitations of qualitative research through a set of strict research procedures. In addition, the Delphi method is used to test and provide feedback to justify and revise the critical risk factors. Finally, 83 items were obtained and categorized into eight different types of critical risk factors. For emphasizing how the risk factors of enterprise internal control involve diverse stakeholders, the critical risk factors are further classified based on the three-layer DCM architecture for mapping with various perceptions. The results of this research can be used as a reference in managing risk factors under the IoT environment. In the new generation of IoT governance practice, the related factors can also be regarded as the essential measurement items for enterprises in conducing effective internal control and auditing.
机译：本研究旨在（1）确定影响物联网环境中企业内部控制治理的危险风险因素，（2）分类风险因素并研究其在这种环境中的重要性。该研究使用Gowin的VEE知识地图作为通过一套严格的研究程序减轻定性研究的局限性的研究策略。此外，Delphi方法用于测试和提供反馈以证明和修改临界风险因素。最后，获得了83项并将其分为八种不同类型的危险因素。为强调企业内部控制的风险因素涉及不同的利益相关者，基于三层DCM架构进行了临界风险因素，用于以各种看法映射。该研究的结果可作为管理IOT环境下的风险因素的参考。在新一代物联盟治理实践中，相关因素也可被视为谴责有效内部控制和审计的企业的基本衡量项目。

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