內部稽核人員在風險管理所扮演角色之研究

A Study of Internal Auditor's Role in Enterprise Risk Management

鍾金凌(Chin-Ling Chung)

指導教授 ： 王敏茹

中原大學/商學院/會計研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400285

摘要

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子，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。內部稽核人員應講求服務技巧，從風險控管的觀念，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。
內部稽核已逐漸因企業的成長為企業經營不可或缺的一個重要職能，公司管理階層可能體會到在目前激烈的競爭環境裡，內部稽核人員可以扮演重要的角色。內部稽核為企業風險管理過程中的一項重要成敗關鍵性因子。內部稽核擔任風險管理的促進者、推動者及引導者的角色，促使風險管理更為紮實，當風險管理妥善時，不但可化危機為轉機，且預防更勝於事後稽核之效果，更藉此提昇內部稽核服務之附加價值。
本論文之研究係採個案研究方式進行，以案例分析使企業了解風險管理的重要性以及稽核人員在公司實施風險管理中可扮演何種的角色，並提供稽核人員一個可提昇工作價值的方向，並倡導企業落實風險管理於內部稽核工作中，以協助企業降低失敗的機率，並提昇公司治理，使股東價值極大化。
在蒐集相關資料，加以歸納分析研究後，具體得到以下結論與建議：
一、本文結論
(一)企業風險管理是公開發行公司未來需具備之必要機制
(二)內部稽核在風險管理的角色是提供諮詢服務及後續監督及評估的功能
(三)風險管理自單一部門開始執行，較容易成功導入企業風險管理
二、本文建議
(一)對主管機關的建議
1.以法令要求公開發行公司建立「COSO企業風險管理架構」
2.以法令要求公開發行公司建立「企業永續經營計畫」
(二)對內部稽核人員建議
1.增加資訊科技的技能
2.加強跨部門溝通技巧能力
3.以風險為導向的內部稽核
(三)對後續研究的建議
1.未來對本研究的主題有興趣者的研究者，建議其能朝向不同產業、規模或公司成立時間長短等不同的個案進行訪談及分析，以建立過內企業執行風險管理的知識資料庫。

2.此本研究國內採單一個案公司為研究對象，因此探討的範圍有所限制。因此建議未來的研究者，可採多重個案分析或將國內的個案和國外公司的作法加以分析比較。以發現實施風險管理更多成功的關鍵因素及障礙之處，供主管機關在管理上及公司在實施上做參考及改善。

關鍵字

風險管理 ； 內部稽核人員

並列摘要

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 to daily management, risk management is something always has to be kept in mind. What the internal auditing staff should concentrate on is that the service techniques 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.
Internal auditing system has been playing an important role when the business is constantly growing. The top management team might realize the crucial fact in the keen competition that the auditing system is the key factor when it comes to the process of risk management. It is not merely the accelerator but the driving force as well as the leading role in terms of complete execution of risk management. Because only when it is well-managed that the enterprise is able to turn around the risks. Since the pre-audit always works better than the post-audit, it also enhances the added value.
This particular thesis study is based on the analysis of the case study in which the role internal auditing staff plays in business’s risk management. While it is emphasizing the important aspect of the career value for the auditing staff, it is at the same time encouraging the auditing staff to put into effect of the risk management so that the risk for failing is lowered and the value of the share holder is maximized.

Some practical suggestions and conclusion are made from the systematic analysis of collected data:

I.Conclusion:
a.Risk management will be the important aspect of publicly offered companies.
b.The role that the internal auditing staff is playing in the risk management is consultation and the follow up surveillance and evaluation.
c.Risk management has better chance to succeed when it is executed starting from a single corporate department.

II.Suggestions:
A.To the general division managers:
a.Amend the publicly offered companies to establish the “ COSO corporate risk management construction”.
b.Amend the publicly offered companies to establish the “ lifetime operating plan”.
B.To the internal auditing staffs:
a.Enhance the information technology skills.
b.Reinforce the infra-structure communication skills.
c.Risk-orientated internal auditing system.
C.To the coming researches:
a.For those who are interested in the topic, a multi-field and scope as well as the length of establishment of the business is suggested for interview and analysis. A national corporate risk management data base and reference can thus be formed.
b.Due to the nature of this study is aimed at one specific business as the object of the study, the scale of investigation is therefore limited. For future researchers, a multiple case analysis and comparisons of methods nation wide is recommended. Aiming at the successful key factors as well as the obstacles; offering the top managers the references and suggestions for managing and execution.

並列關鍵字

risk management ； intetnal auditor's

參考文獻

1.David White、Duncan Fitzgerald，「內部稽核的趨勢與轉化」，中華民國內部稽核協會，第39期，91年06月。

6.吳弘仁，「創造附加價值的內部稽核」，中華民國內部稽核協會，第43期，92年06月

8.吳素環 李雅慧譯，「COSO 的新發展-企業風險管理（Enterprise Risk Management）」，會計研究月刊，92年12月01日。

10.吳素環，「企業風險管理-COSO新焦點」，中華民國會計研究發展基金會研討會，92年12月17日。

11.沙平頤，「擁抱風險與內部稽核」，中華民國內部稽核協會，第31期，89年02月。