因個人意識的抬頭而促使企業對個人資料的重視,再加上個資法於101年10月正式上路,企業面臨了經營公司上的風險加重,期貨商除需符合現行之相關法規外,還需建立一套個資相關的控管作業,在蒐集、處理及利用大量個資的情況繁多且複雜,受到「個資法」之衝擊更甚於其他產業。 本研究採用「Gowin’s Vee」作為研究策略,藉由參考相關文獻來彙整出內部控制作業項目,並透過專家問卷的方法做深入的探討,建構一套共二個作業層級,58項風險評估控制點,以符合個資法下期貨商執行內部控制查核時,能做出正確且客觀的查核決策,亦能提供依照法令執行內部控制制度的參考,俾使期貨商能降低不小心違反法律的風險,並善盡管理的責任。
The rise of personal awareness and encourage enterprises to pay attention to take care personal information. In addition, the Computer-Processed Personal Data Protection Law was officially launched in October 2012. Therefore, enterprises are facing more server operation risk. Futures commission industry is not only need to fullfill the requirements of the regulations, but also need to establish a good internal control procedures in collecting, processing and useing personal information. In this study, we use "Gowin's Vee" as a research metholody. We collect and study relevant literature to establsih the initial internal contrrol procedure. Then, we interview several experts to modifying this initial internal control procedures. There are totally 58 risk assessment control points to be establsihed in futures commission industry. This internal control procedures can be a framework in futures commission industry.