內部控制缺失與經營績效相關性之研究：以本國商業銀行為例

The Relationship Between Material Weakness of Internal Control and Corporate Performance. An Empirical Study on Commercial Banks in Taiwan.

許品晨(PING-CHEN HSU)

指導教授 ： 王怡心

國立臺北大學/商學院/會計學系/碩士(2013年)

摘要

近年來國內外重大經濟犯罪事件的發生，造成社會及投資者鉅額損失。國外有霸菱、安隆及世界通訊等弊案；國內則有國票、博達及力霸等弊案，這些案件呈現出內部控制失控所造成的嚴重損失，更強調內部控制對公司永續經營的影響，因此本研究要探討國內商業銀行的內部控制與經營績效的關聯性。

本研究主旨在探討銀行業內部控制缺失與經營績效之關聯，樣本期間為2009年至2011年，以金融監督管理委員會網站上公告之重大裁罰案件作為內部控制缺失之代理變數，藉以了解內部控制缺失和經營績效之關聯。本研究首先分析2009年至2011年銀行遭重大裁罰之缺失，其中包括從裁罰總金額、裁罰次數以及違反法規的角度，來看本國商業銀行之內部控制缺失。

研究結果發現，當銀行因為內部控制缺失而遭到金管會裁罰時，其經營績效會比沒有遭到裁罰的銀行來的差。另外，當銀行有發生總經理的異動時，其發生內部控制缺失的機會，比沒有發生總經理異動的銀行來的高，由此論及總經理是內部控制執行結果的主要負責人。

關鍵字

內部控制 ； 內部控制缺失 ； 經營績效

並列摘要

For recent years, frequent major economic events at home and abroad , resulting in huge losses of social and investors, such as Baring, Enron and WorldCom. These cases perennially appear value of internal control. Therefore, this study aims to investigate the relationship between domestic commercial banks' internal controls and performance.

The purpose of this study is to investigate the relationship between material weakness of internal control and corporate performance. The sample period is from 2009 to 2011, and the significant penalties cases on the Financial Supervisory Commission, Executive Yuan, R.O.C. website are identified as a proxy for material weakness of internal control of listed banks. To understand the relationship between material weakness of internal control and performance. In order to understand material weakness of domestic commercial banks' internal controls, this study first analyzes the 2009-2011 penalties, including the total amount from the penalty, penalty times and violate regulations.

Based on the study, when the bank was fined due to internal control weakness its operating performance was poor than the bank which was not punished. Additionally, this study investigate the relationship between internal control weakness and turnover of chairman of the board and general manager. The empirical results show when the bank general manager was turnover , the banks' internal controls weakness opportunities higher than the bank general manager wasn’t turnover.

並列關鍵字

Internal Control ； Internal Control Weakness ； Operational Performance

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