近年來,許多台商企業在中國大陸經營事業面臨公司治理問題,特別在採購循環作業的內部控制失效。此狀況顯示傳統的母子公司一體適用之內部控制作業已難以為台灣母公司管理帶來正確有效的內控資訊,加上台灣稽核人員常常隔一段時間才會至大陸子公司查核時,常發現守法的防護網千瘡百孔,內部控制制度不健全,更別說可防止人為錯誤、例外交易之發生或企業營運所需的資訊品質。因此母公司需要重新審視子公司內部控制作業,建立新的管控模式來強化各項作業流程的控制的有效性,以降低可能的風險與面對目前與未來的挑戰。本研究使用Gowin's Vee diagram質性研究方法,借由參考相關文獻與實務個案來彙整出大陸子公司監理內部控制作業項目,並由專家問卷評選適當之項目,建立出對大陸子公司內部控制之採購及付款循環作業層級之範本,並透過重要-表現程度分析法(Importance Performance Analysis – IPA)歸納出針對大陸子公司內部控制之作業項目及大陸子公司內部控制查核項目應用電腦稽核進行查核作業,各個控制項目所落入之象限。 本研究發現其結果能提供給台灣母公司有效瞭解大陸子公司現行內部作業之情形,以利有效掌握風險較高之子公司,更可以做為企業分配查核資源及使用電腦稽核查核之依據之一,以提升內控有效性、稽核效率與使用電腦稽核技術提升子公司監理的效能。
In recent years, many Taiwanese enterprises have encountered managerial issues, especially the failure of internal controls for procurement cycle in its subsidiary in China. This situation entails that the traditional unified internal control system applied to all group companies has difficulties in providing accurate and effective internal control information to their parent company. In addition, the onsite internal auditing is often performed intermittently by the parent company. Thus, the report often shows the flaws of internal control and the insufficient of internal control system, which cannot prevent human mistakes and the occurrence of unexpected transactions, nor can it provide quality information for business operation. Consequently, the parent company is in need of reexamining the internal control of its subsidiary and re-building managerial system in order to enhance the effectiveness of the internal control of every business operation and to decrease potential risks. This qualitative study employed Gowin’s Vee diagram, referencing to recent studies and actual practice cases to synthesize a list to supervise internal controls of subsidiary. This study also established an effective control program through expert questionnaire to explore the results that affect the supervision of the internal control of subsidiary. By using IPA method, this study established the internal controls policies and audited checking lists of subsidiary which related to computed-audit technology. This study could provide Taiwanese parent company with effective internal controls of its subsidiary in China. Therefore, the parent company can pay extra attention to the subsidiary with higher risk, decrease the managerial cost, improve the effectiveness of the internal controls, and utilize computer audit to enhance the effectiveness of the supervision of its subsidiary.