目前公司內有許多的作業流程都已轉為在資訊系統上運行,而現行資訊系統的複雜使得職能分工的問題日趨嚴重,這也使得資訊系統的存取安全控制對企業的內部控制造成重大的衝擊。而企業內常常為了方便或是降低管理成本,往往使ERP的使用者被分配了不恰當的權限,而使得企業的內部控制產生漏洞,進而讓意圖不軌的員工有機可乘,對企業產生重大的危害。 也由於現代資訊科技的普遍應用,導致審計軌跡的改變,給稽核人員帶來巨大的衝擊,使得需要運用電腦審計技術此類的查核工作缺乏效率。由本文實證結果顯示,利用一套好的持續性稽核系統是可有效提昇稽核人員工作效率,對於企業內部稽核人員之自我效能與稽核品質的提昇均有很大的助益。
Now many companies have already implemented the information system for their daily operations, and there have various problems for segregation of duties(SOD) due to information system complexity. And it will have significant impact in the enterprise internal control for the access security control of the information system. ERP users are often be assigned the inappropriate authorizations in the enterprise due to reduce management cost or convenicent and it will make damage to the enterprise because of the internal control loopholes. It brings auditors huge impact due to the application of modern information technology and the changing of the audit trail do audit work lack of efficiency for the auditor.The empirical of this research shows that the use of continuous auditing system can effectively improve the working efficiency of auditors and can improve internal auditors self-efficacy and audit quality.