以跨功能團隊執行子公司營運稽核之研究-以電子業為例

An Operational Audit Innovation Study of Cross-Functional Team on Subsidiary Companies, Using Electronic Manufacturing Industry as an Example

謝燕華(Yen-Hua Hsieh)

指導教授 ： 古永嘉

國立臺北大學/商學院/企業管理學系/碩士(2008年)

摘要

論文提要內容：
因應企業邁向國際化的趨勢，轉投資事業(指子公司)的家數及投資金額急遽成長，企業經營風險大幅提高，為有效進行風險管理，對子公司應建立一套管理制度，內部稽核即是其中重要一環。但台灣公開發行公司在稽核單位的人力配置普遍不足，礙於資源(人力、專業技能)的限制，母公司內部稽核部門可能無法以風險評估為基礎執行子公司營運稽核，稽核活動所產生的價值將大打折扣。跨功能團隊的觀念自提出迄今，已廣為應用於新產品開發、品質管制、研究發展、管理與推銷團隊等等，但是否能應用於稽核功能上，過去的文獻少有討論，此乃本研究之動機。
本研究是以電子產業為研究樣本，採深度問卷調查輔以訪談的方式，對資本額在二億以上的十二家電子業進行以下項目之分析：(1)目前執行子公司營運稽核所遭遇之困難與解決之道。(2)採跨功能團隊執行子公司營運稽核，最適運作模式？(3)優、缺點?(4)關鍵成功因素?(5)對稽核功能發揮之影響評估。(6)對稽核績效之影響評估。
研究結論：(1)個案公司稽核單位目前執行子公司營運稽核時，所遭遇的最大困難是人力不足，60%的個案公司認為組跨功能團隊應可解決此困難。(2)採跨功能團隊執行子公司營運稽核之最適運作模式為：先與高階主管建立共識，慎選稽核員，行前溝通本次稽核目的、重點及回顧前次報告，現場稽核時注重稽核發現的確認與團隊間之溝通，提出稽核報告(草稿)階段，應再一次確認稽核發現；最後總結會議時，稽核員報告稽核發現與建議，要求被稽核單位主管及其高階主管出席，並取得改善的承諾。(3)採跨功能團隊執行子公司營運稽核之優點為：可擴大專業技術的深度與廣度；可提升稽核績效；彌補稽核單位人力資源的不足。缺點為：團隊管理困難，團隊管理者需經特別訓練；多元背景導致互相衝突的期望與需求，進而降低團隊生產力與決策品質；違反單一部屬應由單一管理者領導的原則，可能導致組織衝突。(4)採跨功能團隊執行子公司營運稽核，關鍵成功因素排名前四位者分別為：高階管理者的支持、提供跨功能團隊清楚一致的目標、跨功能團隊領導者的領導及溝通能力、遴選適當的團隊成員(合適的技能)。(5)採跨功能團隊執行子公司營運稽核，對稽核功能發揮(超然獨立、專業技能、人際關係及溝通、管理階層之重視與支持)之影響是正面且顯著的。(6)採跨功能團隊執行子公司營運稽核，對及對稽核績效(管理階層的滿意度、被稽核者的滿意度、因稽核建議所產生的成本節省、企業風險降低)之影響是正面且顯著的。
研究發現：以跨功能團隊執行子公司營運稽核是可行的，且可創造稽核價值，在現今資源有限又注重風險管理的環境下，藉由本研究給予企業在經營管理上的建議。

關鍵字

內部稽核、跨功能團隊

並列摘要

ABSTRACT
An Operational Audit Innovation Study of Cross-Functional Team on Subsidiary Companies, Using Electronic Industry as an Example
by
Hsieh, Yen-Hua
June 2008
ADVISOR(S): Dr. Goo, Yeong-Jia
DEPARTMENT: DEPARTMENT OF BUSINESS ADMINISTRATION
MAJOR：BUSINESS ADMINISTRATION
DEGREE：MASTER OF BUSINESS ADMINISTRATION
To respond to the corporation scale increasing into a worldwide company, the quantity and amount of the investment (for subsidiaries) have been increasing sharply, too. Such situations may raise the operation risk to the corporation. To efficiently manage the risk, it is important to set up a series management system to the subsidiary especially in internal audit system. But most of the IPO companies in Taiwan the manpower of audit units are insufficient. When parent companies have to audit their subsidiaries, due to the limit of resources (manpower, professional skills) they can only select the items that are familiar to the individuals in auditing. In such case, the activities of auditing are not based on the results of risk evaluation and will decline the values of such audit activities. Since the concept of cross-functional team brought up, the cross-functional team is widely applied to the development of new products, quality control, R&D, management and sales teams. Nevertheless, whether the cross-functional team can also be adapted to the internal auditing or not, there are few studies being discussed, that motivated me to do the research.
The twelve samples of this research we apply all in electronic companies which pay-in capitals are over NTD 200M, the survey adopts deeply interview to analyze the following sectors:
1. What are the difficulties and solutions when they audit subsidiaries?
2. What should be the best practice when adopting the cross-functional team in operating audit on subsidiaries?
3. What are the advantages and disadvantages when adopting the cross-functional team in operating audit on subsidiaries?
4. What are the key successful factors when adopting the cross-functional team in operating audit on subsidiaries?
5. What will it affect the functions of internal auditing when adopting the cross-functional team in operating audit on subsidiaries?
6. What will it affect the performance of internal auditing when adopting the cross-functional team in operating audit on subsidiaries?
Conclusions:
1. The most difficult problem the sampled companies suffer when auditing the subsidiary is lack of manpower, 60% of the sampled companies think the application of Multi-Function-Team will resolve this difficulty.
2. When adopting the cross-functional team in operating audit on subsidiaries, the best practice is: in first to have mutual consciousness with high-level management, select the qualify auditors, communicate auditing targets and points, and review previous auditing reports, when in the spot auditing it is important in team communications and discoveries confirmed, and it is necessary to reconfirm the discoveries when the audit report (draft) is presented. In the end the auditors present findings and suggestions and have high-level management of the audited units join the close meeting to get the improving commitments of all the discrepancies presented in the conclusion meeting from audited subsidiaries.
3. When adopting the cross-functional team in operating audit on subsidiaries the advantages might be:(1) to expand the depth and width of profession technology, (2) to increase the efficiency of internal auditing, (3) to mend the insufficient manpower of internal audit units, and the disadvantages should be:(1) it is hard to manage such a team, the special training should be given to team leaders, (2) multi-background is the cause of mutual-conflict in the expectation and necessity which will decrease the productivity and the quality of decision, (3)multi-management against the leading law that is unique employee report to unique manager may cause the conflict in organization.
4. When adopting the cross-functional team in operating audit on subsidiaries the first four successful factors are：the supports of high-level managers, offer the cross-functional team a clarified and uniform goal , the abilities of leading and the communicating of the team leaders and the qualify members to be recruited ( with adapted skills)
5. When adopting the cross-functional team in operating audit on subsidiaries will raise the functions of internal auditing in several ways, (such as extremely independent, professional skills, human relationship and communication and the support and deem of the high-level managements) which will be positive and significant.
6. When adopting the cross-functional team in operating audit on subsidiaries will raise the efficiency of internal auditing in several ways, (such as the satisfaction of management, the satisfaction of the audited units, the suggestions which are presented by the auditing units incur the cost saving and organization risks decreased) which will be positive and significant.
Discovery: Therefore the cross-functional team in operating audit on subsidiaries is workable and will increase the values of internal auditing. This paper suggests to adopt the cross-functional team in operating audit on subsidiaries to all the enterprises for nowadays circumstances with restricted resources and deem risk management a big project.

並列關鍵字

Internal auditing, Cross-functional team

參考文獻

5. 李中俊著(民91)，決定大陸台商設置內部稽核部門之因素及其未來發展趨勢，中原大學會計學系未出版碩士論文。

7. 宋秋儀譯(民95)，組織領導學，第五版，台北：華泰文化事業股份有限公司。

14. 許妙靜、吳素環(民94)，「從變革中獲利，提昇內部稽核價值」，會計研究月刊，第210期，台北：財團法人中華民國會計研究發展基金會，頁59-67。

15. 財務會計準則委員會(民94)，財務會計準則公報第五號「採權益法之長期股權投資會計處理準則」，台北：財團法人中華民國會計研究發展基金會，民國94年12月22日第五次修訂。

16. 財務會計準則委員會(民95)，財務會計準則公報第七號「合併財務報表」，台北：財團法人中華民國會計研究發展基金會，民國95年11月30日第二次修訂。