全球化高度競爭時代的來臨，企業經營環境有越來越多的不確定性因素，其潛藏的危機及風險無處不在，企業從高層營運策略到日常的營運管理，都必須要管理風險。內部控制可以協助管理階層變革創新，改善營運績效，以保持企業之競爭優勢。在COSO Report（1992）指出，內部控制在先天限制（inherent limitation）下不能發揮它預期的功能。因此，在現今時期，如何使用內部控制管理報告來加強企業內部控制制度，乃為值得探討之課題。 本研究是針對全台灣會計師事務所查帳員及各大學之會研所學生為研究對象。二個團體各發250份問卷，共500份問卷。在會計師事務所查帳員部分，發出250份，回收有效問卷共計155份，回收率為62%；在會研所學生部分，發出250份，回收有效問卷125份，回收率為50%。 本研究顯示（1）內控價值與自願性內控管理報告呈正相關，其中不良的內 部控制有損公司的財務健全與不良的內部控制有損財務報的品質最受重視且與內部控制有效能的管理報告提供給外部決策者額外有用資訊與有效內部控制的自願性報告提供較好的保護以防重大舞弊其為最大二個。 （2）內控價值與強制性稽核簽證內控管理報告呈正相關，其中不良的內部 控制有損公司的財務健全與不良的內部控制有損財務報的品質最受重視且與陳述內部控制是有效的以突顯公司的法律責任與有效內部控制的強制性報告提供較好的保護以防重大舞弊其為最大二個。 此研究結果蘊含著公司應該有良好的內部控制制度，才能防止舞弊的發生。管理者如何對企業眾多的經濟資訊有所瞭解，進而作最有效之規劃，而計畫之達成，也是有賴於健全的內部控制程序之建立。
As we enter the era with high competitiveness global wide, conducting a venture consists of more and more unexpected variables underneath. Causing the overwhelmed risks and adventures are constantly challenging the survival of a business. From top management, risk management is something always has to be kept in mind. What the internal auditing control should be sharpened; from the stand point of risk management, assisting the top managers innovating and revolving the business in order to increase the business volume and competitive advantages. The COSO Report(1992) indicates that internal control in inherent limitation can’t develop its expectable functions. Thus, nowadays, how can use Management’s Report on Internal Control (MRIC) to enhance the business internal control system that is the merit research. This study focus on the auditors of accountant firm in Taiwan and the students of accounting graduate school. In the auditors accountant firm section, the 250 respondents produced a total of 155 usable questionnaires resulting in a response rate of 62﹪. In the students of accounting graduated school section, the 250 respondents produced a total of 125 usable questionnaires resulting in a response rate of 50﹪. （1） The results of this study indicate that voluntary management report on internal control is positively related to internal control value. Poor internal controls can reduce the financial health of a company and the quality of quarterly reporting that are the most important. Management report on the effectiveness of internal controls would provide additional useful information to external decision makers and voluntary reporting on the effectiveness of internal control would provide substantially greater protection against material fraud that are two biggest in all variables. （2） This study indicate that mandatory auditor attestation management report on internal control is positively related to internal control value. Poor internal controls can reduce the financial health of a company and the quality of quarterly reporting that are the most important. Stating that the internal control system is effective increases a company’s legal liability exposure and mandatory reporting on the effectiveness of internal control would provide substantially greater protection against material fraud that are two biggest in all variables. The results of this study implicate that the company must have good internal-control system that can against material fraud. The manager how to face the business serious economic information in order to understand and plan effectively. It is based to internal-control process established that the plain is achieved.