Table 1 Criteria of supervision and management of subsidiaries for the pre-test questionnaire

From: Identifying the key factors of subsidiary supervision and management using an innovative hybrid architecture in a big data environment

Dimensions Criteria
A: Organizational control structure (a1) Directors and supervisors of subsidiaries
  (a2) Department division of responsibilities in subsidiaries
  (a3) Establishment of internal audit department
  (a4) Managers of subsidiaries
B: Business strategy management (b1) Management of subsidiary operating efficiency
  (b2) Implementation of the subsidiaries' annual business plan
  (b3) Risk management of subsidiaries
  (b4) Strategic management of subsidiary development
C: Construction of a management system (c1) Management of budget and final accounts
  (c2) Payment management
  (c3) Purchasing and supply management
  (c4) Production and inventory management
  (c5) Supplier management
  (c6) Information disclosure management
D: Major financial management (d1) Operations management
  (d2) Investment management
  (d3) Capital Management
  (d4) Financing management
  (d5) Fixed assets management
E: Business and financial information system management (e1) Financial and business communication system
  (e2) Provision of management reports
  (e3) Management security of information system
  (e4) Financial information system
F: Integrated audit management (f1) Construction of internal control system in subsidiaries
  (f2) Implementation of annual internal audit plan
  (f3) Project audits of subsidiaries
  (f4) Rectification of internal audit issues
  (f5) Construction of internal audit teams in subsidiaries
  (f6) Perform internal audit of subsidiaries regularly or irregularly
  (f7) Internal audit quality control
  (f8) Competence of internal auditors in subsidiaries