企業電腦稽核作業委外可行性探討

The Feasibility Study of Outsourcing Enterprise Computer Audit

古瑞玉(JUI-YU KU)

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/cycu200400571

摘要

摘 要

資訊科技的進步，為企業帶來競爭優勢，也因資訊環境的變化，對企業造成相當大的衝?。資訊科技的運用對企業提升了效益，也帶來了風險。民國84年以來，國內外不斷發生一連串的舞弊案件，其中英國霸菱銀行及國內國際票券就是利用電腦來遂行舞弊，弊案爆發後，令人質疑，為什麼內部稽核人員無法在弊案剛萌芽時就偵測出來，是否內部稽核人員的稽核能力不足？或是資訊科技影響稽核人員的稽核能力？弊案能否順利被揭發，內部稽核之偵測能力是重要關鍵，尤其在電腦化的系統環境下，如何有效地偵測出電腦舞弊案件，則有賴於內部稽核人員之電腦稽核能力。

二十一世紀委外蔚為風潮之今日，根據2000年Outsourcing Institute與管理服務公司Dun Bradstreet ，針對美國企業委外情況調查發現2000年全球委外服務花費將比以1999年成長25%，因此可知全球委外服務比例將會逐年增加。哈佛商業評論(Harvard Business Review)曾報導，「委外」(Outsourcing) 為20世紀企業最重要的管理概念與經營模式，陳依蘋、鄭惠之(2003)，在全球處於不景氣的當下，藉由委外企業可以專注於核心業務，並藉由外部專業來降低自行運作的風險與成本，得以精簡組織規模，維持組織彈性，進而提升企業的競爭力。本研究旨在了解目前企業對於內部稽核執行電腦稽核之現狀及了解企業對於電腦稽核委外之評估態度。

本研究結果：

一、 企業對目前內部稽核人員在電腦稽核之工作表現，較不滿意。
二、 企業向外購買電腦稽核服務主要考量點：
(一) 可因應需要，彈性運用委外廠商既有的設備及人力。
(二) 可使公司專注於核心業務的發展，提升競爭力。
(三) 成本效益考量，以較低的成本獲得更專業的服務。
三、 企業不考慮向外購買電腦稽核服務的主要考量點：
(一) 電腦稽核委外可能產生公司內部或重要客戶機密資料洩漏的風險。
(二) 委外機構工作人員無法對公司組織、文化有深入的瞭解。

關鍵字

委外 ； 電腦稽核

並列摘要

Abstract

As the information technology is advancing in time, it is constantly brining in the competitive advantages to business ventures. However, while the overall circumstances for information technology is evolving, it is at the same time produces conflicts. The practice of information technology elevates the efficiency as well as the jeopardy for enterprises. Since 1995, a series of maladies occurred throughout the nation. Namely, Barings Bank and the International Stock are the typical cases in which the computerized system is used for operation. After the maladies have been disclosed, one question raised was the ability for the auditing system to identify the fraud at the early stage. Is it the matter of the internal auditing staffs’ capability or is the information technology hamper the proficiency of the auditing staff? As to whether the maladies are to be discovered, the internal auditing detection plays the key role. It’s even more so when it comes to vast computerized platform. Sufficient detection of the computerized malady relies on the internal staffs’ auditing ability.

In the era of outsourcing in this 21st century, the Outsourcing Institute and the management consulting company Dun Bradstreet have suggested that based on the researches on Americans’ outsourcing enterprises that the globalization outsourcing service in 2000 has increased 25% since 1999. We can conclude that the outsourcing rate will gradually increase over the years. According to Harvard Business Review, outsourcing will be the most prominent management style and execution model (Chen, I-Ping, Cheng, Hwei-Jee,2003). In the midst of global economy depression, with the outsourcing philosophy, businesses are able to focus on the core business scope and facilitate the professions to lower the operation risk and cost. The organization scope is also being precise as well as the flexibility being maintained, all work to raise the competitive advantages for the business. This study is aiming at how the corporate businesses react toward the evaluation of the outsourcing computerized auditing.

Analysis from the study:

1. The satisfactory level of the internal auditing staffs’ computer auditing performance is relatively low.

2. The major considerations for enterprises outsourcing computerized auditing service:

A) Outsourcing companies are flexible with the available facilities and human resource when needed.
B) Enterprises will be able to concentrate on the core competitive advantages.
C) More cost effective; low cost and high performance.

3. The major considerations why enterprises do not outsource for computerized auditing service:

A) Outsourcing the computerized auditing service might lead to the leakage of customers’ confidential data.
B) Outsourcing staffs aren’t able to familiarize with the internal culture and structure.

並列關鍵字

Computer Audit ； Outsourcing

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