產品資料管理系統中稽核規則建構之研究

A Study of Auditing Rule in PDM System

林玉蕙(Yu-Hui Lin)

指導教授 ： 李興漢

大同大學/經營設計學院/資訊經營學系所/碩士(2008年)

摘要

隨著科技的進步及越來越多新的科技技術應用在商業流程上，導致以往的紙本稽核已越來越不敷使用，伴隨而來的是希望能快速且有效的從系統中尋找出控制上的漏洞，因此使用電腦稽核的需求越來越高。另一方面，隨著企業越來越重視研發管理，用以提高企業的價值，多數企業皆已完成產品資料管理(PDM)系統的建置，但隨之而來的是該系統未有一套健全的稽核機制，稽核此系統中資料的完整性以及對企業所造成的影響與效益。
本研究採用專家訪談加個案驗證法，根據PDM系統中每個模組重要的功能及流程來找出PDM系統中代表性稽核點，再透過專家面對面的深度訪談的方式，來修正所提出的稽核點，進而找出一套PDM系統健全的稽核控制機制，做為日後企業針對PDM系統稽核的相關參考依據。同時，找一家個案公司進行稽核點實作，彙整並解釋個案公司PDM系統的稽核分析結果及改進建議事項，根據這些稽核結果說明個案公司及早發現改善後可減少的損失及帶來的效益，提供個案公司及其他相關企業參考。

關鍵字

電腦稽核 ； PDM ； 產品資料管理系統 ； 資訊科技稽核

並列摘要

As more and more innovative information technology is implemented on business process management, traditional auditing procedures and tools are both insufficiently to be used to comprehensively find out the problem needed to be corrected or improved. Computer auditing contrasts sharply its fast and efficient capability to figure risk out and inform corresponding operative action on control and management; therefore, this new concept is coming mature to apply on the auditing operations of real cases. Meanwhile, many companies, who have enhanced product data management system to manage engineering data to strength their competition and productivity, demand for renew rules and proper methods to incorporate computer auditing within their new product development process in order to ensure correct and completed intelligent proprietary being well stored to gain profit and reduce unexpected loss.
In this research, I adopted face-to-face expert interview and case study methods to discover the auditing rules in PDM system. At first, I listed the key auditing rules according to each key process of new product development, and then revised those rules by experts’ opinions and finally came out the healthy mechanism to audit the correlated auditing rules in PDM system. Afterword, I practiced this approach on one real company, analyzed his legacy data by proposed methods and rules, arranged results and reported my recommendations. Through this way, some problems were indeed found out and this report is good for his reference to improve new standard operation procedures and integrity of existed PDM system.

並列關鍵字

information technology auditing ； computer auditing ； PDM ； product data management

參考文獻

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