- 學位論文
考慮風險管理因素之內部控制架構研究
A Study on Internal Control Structure by Utilizing Enterprise Risk Management Factors
摘要
近年來由於企業弊案的頻仍，將風險評估納入內部控制的作法在國際上越趨盛行，但反觀我國企業在進行內部控制風險評估時，卻沒有一套良好且客觀的工具或軟體來協助稽核人員評估內部控制之風險率，完全仰賴稽核人員之主觀判斷。故本研究關研究採用分析層級程序法(Analytic Hierarchy Process, AHP)進行評估，假設各風險因素間相互獨立，探討各個風險要素對內部控制的影響大小，期望提供一套內部控制風險評估模型來協助稽核人員評估各單位之風險。 此外，由於我國證期局對公開發行公司有訂定相關法規來規範，其對社會、經濟、投資大眾將產生莫大的影響力，故本研究以台灣公開發行公司為研究對象，透過統計分析彙整專家問卷，獲得公開發行公司的內部控制風險因素之權重，以建立一套適合我國公開發行公司內部稽核人員使用之風險管理模型。
並列摘要
As enterprise fraud events occur frequently, it prevails over the world that risk evaluation is took into consideration into internal control. However, it is not prevails in Taiwan that the auditor can just make judgment subjectively for there is rare tools or software to evaluate the internal control risk rate. The related researched utilized the Analytic Hierarchy Process to acquire the weight of risk factors, which is to investigate the influence range of risk factors of internal control system. And to obtain the weight of risk factors and provides an enterprise risk evaluation model for the auditor. In addition, the ROC Securities and Futures Bureau has set regulations to regulate Public Companies and they will result in significant influence for the society, economic and investor in Taiwan. So this research is focused on Taiwanese Public Companies. This research utilized statistical analysis to evaluate the expert survey, thus the weight of internal control risk factors under Public Companies is obtained.