Internal Control Quality Evaluation Model for Information System Based on QFD and Risk Analysis

Abstract

Internal control Quality evaluation of the information system based on the risk management is a more significant issue in the corporate governance. It presents a proposed method for the development of quality assessment and risk evaluation and early-warning for internal control of the information system, and shows the application of the ordinal logistic regression model and its advantages. It involved several steps: processing a quality design through QFD based on the customer need, building a quality evaluation index system of internal control based on risk analysis, building the ordinal logistic regression model, differentiating and analyzing the quality evaluation to reach the internal control quality evaluation result.