以企業倫理為導向之內部控制自行評估管理機制之探討- 以外商個案公司為例

A Case Study of Business Ethics Oriented Internal Control Self-Assessment for One Foreign Company

劉淑娟(Shu-Chuan Liu)

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/cycu200400416

摘要

內部控制的發展，從有形的控制機制延伸至無形的道德規範約束力量，亦即發展柔性控制用以強化傳統硬性之控制，如何建構此一以企業倫理為導向之柔性控制，將其應用於公司內部之事業或單位，使其成為有效的控制機制。

本研究以外商個案公司內部控制制度為研究對象，探討個案公司如何推動商業道德內部控制機制及運作，將企業倫理、商業道德落實到日常作業。個案公司實施以「企業倫理為導向」之內部控制制度，以企業倫理為背景，將公司之行為準則深植每位員工心中，規範全體員工均應確實遵守商業道德行為指南，全體員工均以最高道德標準從事商業活動。將內部控制自行評估制度透明化、明文化與商業道德規範相連結，並建立「績效考核」制度，將績效目標與公司企業核心價值相結合，讓員工發自內心、自行約束，倫理規範得以真正落實於公司組織中，實現領導文化、企業永續經營之價值。

本研究結果發現，實施以企業倫理為導向之內部控制管理機制之優點：

﹙一﹚以企業倫理為導向之內部控制制度，採行透明化、明文化的規定，明確告知員工公司標準要求，讓員工能因此在工作中更得心應手。
﹙二﹚以企業倫理導向為背景，加強員工的訓練與宣導，將商業道德變成一種文化、觀念，深植主管及每一位員工的心中。
（三）以企業倫理導向之商業道德規範，涵蓋公司所有的關係人，遇到與外在環境有關的狀況時，就可依循適當的規範。
（四）績效考核與企業之核心價值相連結，激勵員工提高效率，協助公司達成目標。

在整理相關資料，加以歸納分析研究後，從證期會、COSO的規範及個案公司現行以企業倫理為導向之內部控制作業的實施，可以理出一套有系統的內部控制架構，應包括下列考量：

﹙一﹚納入柔性控制之自行內控評估，將企業倫理融入企業的經營活動
﹙二﹚CSA實施控制已轉變成企業文化，推廣優質的企業倫理治理
﹙三﹚將企業倫理納入內部控制訓練，將無形的倫理標準建構成有形的道德規範
﹙四﹚實施效益能符合或超過預期效益，建立企業全面品德管理的治理環境

關鍵字

企業倫理 ； 內部控制自行評估

並列摘要

The internal control development, extends from the visible control mechanism to the invisible moral standard control is the development of flexibility control uses to strengthen the traditional rigidified moral restraint which aims at applying to the internal structure of an enterprise with the ethic orientated flexibility control to become an effective control mechanism.

This research is based on the case study of some foreign companies and discussion on how they impel the internal business ethics operation and carry out the business ethics and organizational integrity on a daily basis. “ Organization integrity orientated” internal control mechanism is based on the commercial ethics and the implementation of the behavioral guidance in the heart of every employee by regulating every employee with the highest business moral standard while engaged in the commercial transaction activities. By publicizing the self-examination and proclaiming in writing in the internal control system, these companies are determined to meet the commercial moral standard. In addition, by establishing the “achievement auditing system”, merging the achievement target with the business core value, so that every single employee will truly carry out the self-restrain voluntarily. Implementation of the business ethics will be truly carried out and at the same time forming the real value for leading the enterprise and culture with an everlasting attribute.

The key findings have suggested the merits of implementing the business integrity orientated control system are:

(1)With the business integrity orientated internal control system, by publicizing and proclaiming in writing the regulations and explicitly informs the staff the standardized request, so that the employees are more comfortable being at work.

(2)Take the notion of organization ethics as the fundamental criterion in reinforcing the training and education, deploy it in every staff’s heart so that it becomes the social norm in the company.

(3)An organization ethics orientated business regulation applies to every single one in the organization. If encountered with external conditions, a suitable solution might be followed.

(4) With the combination of achievement auditing system and the enterprise core value, the efficiency is encouraged and the business is to achieve the goal.

After the reorganization correlation data, systematic analysis, numerous meetings and COSO regulations and implementation of the enterprise ethics orientated for the studied companies, we can conclude that the systematic internal control should include the following aspects:

(1)Implementing the flexible control in the internal control evaluation, and carry out the organization ethics in the commercial activities.

(2)Brings into line with CSA control has become the trendy solution in transforming the enterprise culture into a high-quality management.

(3)Brings into line with the enterprise ethics the internal control training, to construct the constitution of visible moral standards with the invisible ones.

(4)The beneficial result should go beyond the expected result so that the establishment of the overall moral management will be achieved.

並列關鍵字

Internal Control Self-Assessment ； Business Ethic

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