What is it about?
COSO is one of the internal control standards commonly used in companies. We first implemented the COSO principles on internal control in higher education, by combining the MIN method for the decision-making process. The research results are made in the decision support system model.
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Why is it important?
Our findings show that the COSO framework can be applied to the internal control of higher education, through the transformation of higher education governance into COSO principles by adding the MIN method to the decision-making process. Thus, the flexibility of the COSO framework requires additional methods.
Perspectives
I hope this article is a new breakthrough for higher education in creating an internal control system. This article also serves as a basis for conducting further research in the field of combination of company and higher education
Ahmad Riyadi
Department of Informatics, Faculty of Science and Technology, Universitas PGRI Yogyakarta
Read the Original
This page is a summary of: Min method for internal control decision support system of higher education base on COSO framework, January 2023, American Institute of Physics,
DOI: 10.1063/5.0106290.
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