隨著時代的進步,經濟環境的快速改變,商場上的競爭愈來愈激烈。加上地球是平的,廠商跨國生產已是常態。另一方面,由於IT技術的大幅進步,更使得企業藉由各種不同系統(如PDM、ERP、APS、SCM系統等)的導入,有效整合企業資源,縮短作業流程,快速因應各種變遷與挑戰,提高企業競爭力。 以往在人工作業階段時,內部稽核執行者在查核過程中,僅為簡單隨機抽取表單樣本進行作業程序與流程之檢查;而今,企業各項運作與執行,已由「有紙」人工作業階段轉變為「無紙」E化時代,資料量亦是數以萬倍的成長,內部稽核執行時如何因應各項E化系統的導入,並從系統中獲得有效的資料樣本,以確認作業流程是否依照相關規定落實執行,已是企業治理最重要的課題之一。 本研究以國內某上市之LCD製造公司為例,藉由探討公司如何導入E化系統,擴大查核時母體資料的樣本數量與進行各種不同角度的彙整分析,進而使內部稽核更有效率;另發現缺失時,如何透過E化系統進行後續追蹤控管,確實掌握改善進度,以期降低企業經營風險,提高管理效率,增進企業獲利。
Along with the era advancement, has speed up the change of economics environmental, resulted the market challenge become more severity. Moreover, the earth is flat, supplier who involved in multinational production is considered normal. Besides, rapid growth in IT technology, also provide the potential areas to the corporation to utilize the several of system (for example PDM, ERP, APS, SCM) as to integrate the resources efficiently, simplify the work flow and increase the competition ability. During manual work in those days, audit process is only emphasis on sampling audit focus on the work procedures. Nowadays, paperless become popular and data volume has increase more than 10 thousand times. Internal audit process has been utilized several E-system to carry out the sampling audit or inspection effectively. It is more efficient in sample or data collection so as to ensure the work procedures are complying with the standard procedures. This research was selected one of the LCD Manufacturing Company with purpose as to further study on E-system applications that improve the control points of internal audit. Besides, any non-conformity can be easily trace-ability and allow the opportunity for improvement action. It helps to reduce the Management Risk and further enhance the business development.