產品生命週期不同階段內部稽核之稽核重點探討 -以電子業為例

A STUDY OF THE KEY AUDIT PONITS INTERNAL AUDITORS APPLIED IN DIFFERENT STAGES OF PRODUCT LIFE CYCLE, USING ELECTRONIC INDUSTRY AS AN EXAMPLE

葉淑貞(Shu-Chen Yeh)

指導教授 ： 古永嘉

國立臺北大學/商學院/企業管理學系/碩士(2011年)

摘要

本研究以產品生命週期的相關理論為基礎，透過問卷及資料分析的研究方法，探討內部稽核人員在面對產品生命週期的不同階段時，針對內部控制九大交易循環的查核優先順序及查核重點，進而提出建議，作為內部稽核人員規劃及執行查核時之參考。
本研究係以電子產業上市櫃及公開發行公司為研究樣本，採問卷調查的方式，對二十三位內部稽核人員進行以下項目之分析：(l) 研究不同產品生命週期階段，內部控制九大循環的查核優先順序；(2) 研究不同產品生命週期階段，內部控制各個交易循環主要查核重點的重要程度
研究結果顯示，(l) 當產品處於導入期時，內部稽核人員最應優先查核的前三項交易循環為「研發循環」、「採購及付款循環」及「銷售及收款循環」，當產品處於成長期、成熟期及衰退期時，「銷售及收款循環」、「採購及付款循環」及「生產循環」均名列最應優先查核的前三項交易循環。(2) 當產品處於導入期時，針對最應優先查核的前三項交易循環，其相對應的首要查核重點分別是「研發時程及成本管控」、「合格供應商(含委外廠商)評選及管理」、「銷售預測、銷售趨勢分析及訂單管理」及「客戶授信、收入認列及應收帳款管理」；當產品處於成長期時，針對最應優先查核的前三項交易循環，其相對應的首要查核重點分別是「銷售預測、銷售趨勢分析及訂單管理」、「採購核決、訂單分配及價格合理性」及「生產排程、物料/產能需求及產銷協調」；當產品處於成熟期時，針對最應優先查核的前三項交易循環，其相對應的首要查核重點分別是「客戶授信、收入認列及應收帳款」、「銷貨折讓及退回原因分析與售後維修服務」、「採購核決、訂單分配及價格合理性」及「存貨保管、使用、紀錄、盤點及呆廢料管理」；當產品處於衰退期時，針對最應優先查核的前三項交易循環，其相對應的首要查核重點分別是「銷貨折讓及退回原因分析與售後維修」、「採購合約及相關或有負債管理」及「存貨保管、使用、紀錄、盤點及呆廢料管理」。

關鍵字

產品生命週期 ； 內部控制 ； 九大交易循環

並列摘要

Based on the theories related to Product Life Cycle (PLM), this study is trying to make a research on how internal auditors decide their audit priorities and focuses among the internal control over the nine significant business transaction cycles when facing different stages of product life cycle.
This research has been prepared through literature review and questionnaires analysis. Questionnaires were designed around the stages of product life cycles and the key audit points of nine significant business transaction cycles. Internal auditors of the public electronic companies were the research subjects. 23 valid questionnaires were returned and analyzed.
Following are the results discovered from this research:
1. Top three priority transaction cycles to be audited during different stage of PLM
(1) When the product is in the development stage, the top three priority transaction cycles to be audited in sequence are「Research and Development cycle」、「Purchase and Payment cycle」and「Sale and Receipt cycle」.
(2) This research also shows that during growth stage, maturity stage and decline stage, the
top three priority transaction cycles to be audited are the same, they are「Sale and Receipt cycle」、「Purchase and Payment cycle」and「Production cycle」.
2. Key audit points for top three auditable transaction cycles
(1) During development stage,「Development schedule and cost control」、「Qualified vendor management」、「Sales forecast, trend analysis and order management」、「Credit control, revenue recognition and accounts receivable management」are the correspondent audit points to the top three transaction cycles respectively.
(2) When product is in growth stage,「Sales forecast, trend analysis and order management」、「Procurement authorization, order allocation and price rationality」、「Management of production schedule, demand of material and capacity, coordination of production and sales」are the correspondent audit points to the top three transaction cycles respectively.
(3) When product is in maturity stage, the correspondent audit points to the top three transaction cycles are「Credit control, revenue recognition and accounts receivable management」、「Analysis of sales discount and sales return, after sales service management」、「Procurement authorization, order allocation and price rationality」、「Inventory management includes storage, use, recording, physical count and slow moving handling」.
(4) During decline stage, the correspondent audit points to the top three transaction cycles are「Analysis of sales discount and sales return, after sales service management」、「Procurement contracts and related contingent liability management」、「Inventory management includes storage, use, physical count and slow moving handling」.

並列關鍵字

Product Life Cycle ； Internal Control ； Nine Business Transaction Cycles

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