有鑑於世界各地層出不窮的重大舞弊案件發生(如:Enron、WorldCom、博達、訊碟、西武鐵道、Olympus…等),導致公司財務報導失真,投資大眾逐漸對於投資市場的信心喪失。為了避免類似重大舞弊案件發生之風險,各國開始對於企業內部營運面及管理面的控制意識逐漸提升,控制目標從基本企業所講求營運及獲利上能達成相當之效果及效率外,進而對財務報導之正確性及信賴性進行把關,以保障投資大眾對所投資之標的財務狀況知的權利,並且要求企業經營管理必須遵從法令規範。 而本研究係以個案公司為對象採問卷調查方式,探討一企業內部組織文化與管理階層的領導風格兩因素,對於內部控制制度的執行績效間有無影響。並且以因素分析、複迴歸分析來進行本研究所提出的各項假設之驗證。 依研究分析結果得知,個案公司中專業進修、標準作業流程與遵守法令規範等的企業文化,對於內部控制制度執行績效是具有相關聯性的;而該公司的部門主管若具備依法行事,時常傾聽及體恤部屬、並以工作績效作為考評等的領導風格,對於內部控制制度執行績效是具有相關聯性的。
Viewing all over the world, the endless stream of major fraud cases, such as Enron, WorldCom, Bardon, News discs, Seibu Railway, Olympus ...etc., lead to distortion of the company's financial reports, the investing public is gradually losing confidence in financial market. In order to avoid the risk of similar fraud cases, countries began to enhance the internal control consciousness on the objectives of control, effectiveness and efficiency of operations and profit, and accurate and reliable financial report. By doing these, investing public's rights to know the company’s financial status can be protected. Countries also required the companies complying with laws and regulations. In this study, a specific company was chosen to send questionnaires to explore the relationship between two constructs, internal organizational culture and management style of leadership, and implementation of the internal control system performance. We used factor analysis and multiple regression models to test hypotheses. According to the research results of the analysis in the case company, corporate cultures including professional development, standard operating procedures and compliance of laws and norms, have a positive relationship with internal control system performance. When the company's departmental leaders behave according to the law, listen to and compassionate their subordinates, and evaluate subordinates' job performance, performance of internal control system can be superior.