摘要 我國證券市場規模逐年成長,對整體投資環境影響甚鉅,惟近年來,多家國內上市櫃企業爆發重大財務報表舞弊及影響公共安全事件,使證券主管機關對於申請上市櫃企業之審查日趨嚴謹,並更加重視企業內部控制制度運作之有效性。 企業導入內部控制制度並使其有效運作,耗時且耗力,加上內部控制範圍甚廣,許多申請公司對於企業現行內部控制制度之運作是否有效,抑或符合主管機關之規範及要求,從市面上之資訊,並無一統整資料可供參考。 是以,本研究透過會計師執行內部控制制度專案審查之角度,彙總申請上市櫃之相關證管法令、證券主管機關進行實地審查時之檢視重點、會計師查核製造業內控制度之常見缺失及改善建議、以及查核製造業個案所見之舞弊案例,藉以協助欲申請上市櫃公司自行審視現行內控制度設計及執行之有效性,方可及時進行內控程序之調整及改善,並期本研究之資訊彙總,可有效縮短企業準備送件時,內部控制制度建制及整頓之時程。 【關鍵詞】內部控制、IPO、內控缺失
Abstract Due to the growth of the stock market in Taiwan, the impact on the investing market is significant. In recent years, many stock listed companies break out financial fraud, environmental violations and public safety events. As a result, Taiwan Stock Exchange and Taipei Exchange examinedthe applicationsstrictly, and put more emphasis on the effectiveness of internal control. The implementation of such control demands significant resource and time and the scope of controls are broad. Many companies wishing to IPO comply with the regulatory bodies however the effectiveness of such controls are not available to the market. As a result, this research is done through the perspective of professional Auditors to consolidate relevant regulations, focus points of regulatory bodies, this research also includes common examples of fraud, failure of internal control and recommendations in the manufacturing sector. This serves as a guide for companies wishing to IPO self-assess the effectiveness of their internal control procedures and make improvements. This research effectively reduces the structuring of internal control for companies in the stages of applying for IPO. Keyword: Internal Control、IPO、Internal Control Weakness and Deficiency