- 學位論文
企業內部控制之研究-以IT印表機產業為例
A Study on Enterprise Internal Control -Based on IT Printer Industry
摘要
本研究將研究範圍聚焦於探討如何透過企業內部控制機制，強化內部控制機能之發揮，確保內部控制之設計及執行是否均有效，且對幫助經營管理階層取得所需資訊，作為企業評估內部控制之有效性及提升企業經營管理績效，進而降低企業風險。尤其是目前有關企業內部控制方面的研究多以金融銀行業為主，鮮少有IT印表機產業之研究文獻。 本研究將以IT印表機產業的國內外通路為研究對象，採取探索性質化研究的方法，探討相關文獻及調查蒐集資料、運用個案深度訪談方法進行研究，最後再進行歸納分析彙整影響企業內部控制之因素及如何有效建立企業內部控制運作之關鍵成功因素，以提供相關之決策者、管理者及執行者未來制定執行經營管理決策之參考。 本研究提出以下結論：1.「企業經營管理階層的重視與支持」為最重要的關鍵成功因素。2.「強化內部控制及內部稽核管理並充分授權且立即改善」為次重要之。3.「控制環境」決定營運效能的高度且影響甚巨。4.「監督」之重要性亦是舉足輕重，為影響企業內部控制最深遠的因素。5.「落實獎懲制度」為確保內部控制有效運作能夠發揮其最大效益。
並列摘要
The research scope of this thesis is to focus on how to use the enterprise internal control mechanism and to strengthen the internal control functions to ensure the design and implementation of the internal control are valid that assists managers to obtain the necessary information to evaluate the effectiveness of the internal controls and improve the enterprise management performances and afterwards reduce the enterprise risks effectively. Currently, majority of the enterprise internal control researches are to explore the financial banking industry cases there are very few IT printer industry cases to be discussed. This research adopts a method of exploration and qualitative research. Firstly, it is to review relevant analytical literatures, examine data collected and perform case studies combined with depth interviews with experts from the domestic and international IT printer distributors to be proceed. Finally, by conducting the inductive analysis it was compiled the factors of affecting internal control and how to effectively setup key success factors of the implementation of enterprise internal controls in order to provide the decision makers, managers and executors to develop the implementation of business management decision-making in the future. This research proposes the conclusions are described as below: 1. Business management team’s attentions and supports is the most important key success factor of effectively setup implementation of enterprise internal control. 2. To strengthen internal control and internal audit management, fully authorized and immediate improvement is the secondary important key successful of effectively setup implementation of enterprise internal control. 3. Control environment is to determine operational efficiencies of business performance and has deep influences. 4. Monitoring is also of vital importance. 5. To implement a regime of rewards and penalties is to ensure effective implementation of the internal control and achieve the maximum of efficiency and effectiveness.