為確保公司提供正確的公開資訊,避免誤導利害關係人進行投資決策,影響資本市場穩健及運作,美國會計師公會(AICPA)提出內部控制(Internal Control)的概念。內部控制若有重大缺失、違反金管會之規定或發生會計錯誤而重編報表,對於公司的經營績效有負向的影響。台灣主管機關規定上市、上櫃公司每年需要進行自行評估內部控制的有效性,製作內部控制聲明書登載於公司年報及公開說明書。因此公司利用內控自評程序,不但可以提昇公司的內部控制的有效性,同時也強化了公司治理的相關議題,降低經營風險。在資訊科技的環境中,發展稽核資訊系統是提升稽核作業效率的核心,將重要的稽核業務與流程系統化以發揮其價值。 台灣電子業主要競爭能力與優勢在製造代工(OEM)及設計代工(ODM),由於從業的人員數目多,加上製程專業化,建立良好的內部控制及相關的風險管理,已為重要的議題。本研究的主要目的:(1) 建構內部控制的作業層級範本及架構、(2) 探討公司e化內控自評的實施前後差異的比較與分析。 本研究以修正式德菲法與個案研究的方式建構e化內控自評作業層級評估項目,並以專家之意見進行參考與修正,以取得作業層級的評估項目。並以個案的方式進行實際的e化內控自評程序,針對個案公司台灣及大陸子公司進行施測,結果發現使用e化內控自評系統進行自評作業的有效性、即時性、正確性及風險管理,相較於傳統作法有顯著的改善。管理階層對於e化內控自評感到滿意,並決定e化內控自評系統的實施擴散至各個事業單位,以強化公司內部控制的有效性。管理階層同時希望未來能將各個事業單位的內控自評結果進行彙整,以提高集團公司的決策分析能力,快速的掌握風險項目。
To ensure that companies provide the correct public information to avoid misleading the storkholder to make investment decisions, affecting the operation of the capital market. The AICPA proposed the concept of internal control. Internal control if significant deficiencies, in violation of the provisions of the FSC or the occurrence of accounting errors and restatement, have a negative impact for the company's operating performance. SEC in Taiwan authority in IPO firms each year for making their own assessment of the effectiveness of internal controls, and proposed internal control statement posted on the company's annual report and prospectus. CSA, not only can enhance the effectiveness of internal control, but also to strengthen the corporate governance issues, and reduce business risk. Information technology also helpful with audit information system to enhance the audit work efficiency. Competitiveness and advantages of Taiwan's electronics owners OEM and ODM. There are numbers of staff, with the specialization of the process, it is important that good internal control and risk management. In this study, we use the Modified Delphi and case studies to construct the assessment of ECSA’s operation-level and reference and amendments to the opinion of the experts. The result shows that use ECSA can ensure the internal control effectiveness, real-time, and improved risk management. The Manager are satisfied and decided to spread to other business unit. In the future, Management wish can integrate the ECSA results of each business units. in order to improve decision-making ability of the corporation, and quick to response the risk.