應用CMMI於企業內部控制流程改善之研究

Applying CMMI to the Process Improvement of Business Internal Control

林銘和(MING HO LIN)

指導教授 ： 廖岳祥

亞洲大學/資訊學院/資訊工程學系碩士在職專班/碩士(2009年)

摘要

近年來，國內外產生許多企業操縱舞弊，造成企業倒閉，而如何透過分層負責與制衡程序，以及確保組織目標達成，成為企業內部控制重要議題。因此，符合組織目標內控制度，與持續建立標準的稽核機制，則是企業內控重要的一環。

由於研究個案公司的內部控制制度與稽核制度尚未健全，所以需改進控管流程並制度化。帳務需求管理是保留一部份人工作業的控管，例如：手填需求申請單、人工呈報審核、申請單傳真申請作業及人工登記與歸檔，並無標準管理模式，導致需求流程的後續追查及稽核不順暢，不符內部控制流程的標準。

本研究將帳務需求管理作為導入範例，應用能力成熟度整合模式(Capability Maturity Model Integration, CMMI)之組織流程專注流程領域為規範，並以IDEAL為導入模式，協助研究個案建立內部控制機制流程，此流程亦可在循環過程中持續不斷地改善。並藉由CMMI的導入，進而提升內部控制與稽核的制度標準化。

關鍵字

能力成熟度整合模式 ； 內部控制 ； 帳務需求管理

並列摘要

In recent years, there are many frauds found in enterprises, it causes the bankruptcies of businesses. Therefore, how to utilize multi-layer responsibility structure to ensure the achievement of goals has become an important issue for enterprises. Accordingly, constructing internal control process conformed to the objective of the organization and building a standard internal auditing mechanism is an important part of the internal control for an enterprise.

Due to the internal control and auditing system of the case study company are not complete, the control processes need to be improved and institutionalized. Moreover, the control process of the billing demand management for the company still retain part of manual operations, for example, writing an application form, an audit report, registration and archiving in manual operations without a standard management model, and therefore it leads the processes are more difficult to trace.

In this research, billing demand management is used as an example. In addition, Organization Process Focus process area of the Capability Maturity Model Integration (CMMI) is applied to the case study, and the IDEAL model is employed to help establish the process mechanism of internal control. Also, this process mechanism can be improved continuously. With the adoption of CMMI, it can enhance and standardize the internal control and auditing process of the organization.

並列關鍵字

CMMI ； Internal Control ； integration ； Billing Demand Management

參考文獻

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