Science and Technology Studies Commons^™

Users' Perspective On The Relationship Between Internal Controls And Key Constructs, Santosh Mutnuru

Master's Theses and Doctoral Dissertations

This study sought to understand a user's perspective on the level of influence that internal controls had on the levels of trust, employee engagement, employee performance, and organization performance. The relationship between the level of implementation of internal controls with the level of trust that employees have for their employer, employee engagement, employee performance, and organization performance has not been adequately explored. The study was conducted on users who worked in organizations that implemented Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal controls, and these organizations strictly maintain all of their information in digital format. About nine hundred …