導入ERP系統已成為現代企業無可避免的趨勢,而企業的各項日常作業能否順利執行與降低企業經營風險,皆需仰賴完善的內部控制機制予以落實,因此,如何藉由使用具有內控設計的企業資源規劃系統(Enterprise Resource Planning ; ERP),協助企業落實內控的執行以強化企業體質,成為現今很重要的議題。本研究參酌國內外相關學者的文獻,採用「使用者滿意度」調查問卷為主要參考範本,並建構在DeLone & McLean(2003)提出的資訊系統成功模型之架構上,主要調查對象為國內上、市(興)櫃公司內部稽核人員,總計回收有效問卷121份,驗證資訊系統成功模型及Bailey & Pearson(1983)的問卷問項亦可適用於內部稽核人員,作為企業資源規劃系統(Enterprise Resource Planning ; ERP)實施時內部稽核使用者之滿意度的衡量工具;亦藉此歸納影響企業資源規劃系統(Enterprise Resource Planning ; ERP)使用者滿意度的關鍵因素,並加以瞭解與掌握,以期許內部稽核人員能充份運用企業資源規劃系統(Enterprise Resource Planning ; ERP),落實稽核功能,並提升其監督的效能,來杜絕企業員工進行故意或舞弊的行為。
Internal controls are important in the design and evaluation of ERP systems. Weaknesses and breaches not only can lead to longer, more extensive audits; they also can cost a company money via the commission of fraud. The purpose of this paper is to propose a framework of the ERP internal control success model, base on the DeLone & McLean(2003)information system(IS) success model and Bailey & Pearson(1983) user satisfaction measurements. We analyzed survey data obtained from 122 Taiwanese listed companies. Results indicated that the IS success model can successfully implemented in ERP internal control satisfaction model. The findings reveal “System & information Quality” and “service Quality” are significant predictors of “Internal controller’s Satisfaction”.