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  • 學位論文

企業於不同營運階段內部稽核應扮演之核心價值分析

The Analysis of Internal Audit Core Value to be between different stages of Enterprise

指導教授 : 林博文 林哲群
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摘要


內部稽核為組織內獨立評估及檢查的服務功能,其目的在於協助董事會及經理人覆核內部控制制度之缺失、風險及衡量營運之效果及效率,並提醒管理階層其責任,並適時提供改進建議,以確保內部控制制度得以持續有效實施及作為檢討修正內部控制制度之依據及方向。除原財務稽核之功能外,本論文更側重在營運稽核討論分析,並可將內部稽核提昇為策略夥伴及內部顧問的角色。 本研究採內部稽核之理論基礎為主,跨時間軸,橫跨企業不同營運階段分析及討論稽核工作之核心價值及工作重點,各個公司不同營運階段,稽核工作應如何將核心價值溢注,並從旁協助公司治理之有效運作,使稽核工作不致淪為因法令規定而須設置之工作,而是於實際作業面可從旁輔助董事會及經理人督促公司各營運單位,建立內部控制制度,從公司IPO前扮演檢查制度面、作業面整合者,至IPO後可扮演內部組織策略夥伴及內部顧問,到最後公司上市櫃後考慮導入審計委員會中,內部稽核可輔佐的功能。 另外於上市櫃後,將本人多年來內部稽核對九大循環的內部控制及內部稽核的重點工作做論述,甚而可以了解有無內部舞弊之機率及情事, 除於發生事件後給予稽核專業意見,也可以於事件可能發生之風險產生時,隨即給予受查單位風險之提示,以預防事件發生對公司之損失,降低公司緊急事故的風險,並可提升公司整體經營績效。 此論文更側重於E化的環境中將作業標準化後,更協助公司作業電腦化,及管理電腦化及網路化,甚且走到數位管理決策系統,在此E化環境中,內部稽核如何善用電腦化環境,使內部稽核工作更有效率,更協助找出電腦化報表的程式錯誤,以使各報表資訊更正確性,利於使用者及高階經營管理階層作決策分析。 內部稽核於任何營運階段,面對企業面對外部競爭壓力,應思考提升自己對組織應發揮核心價值,有效幫助管理階層達成企業短中長期目標,除對企業整體風險進行評估,利用內部稽核的優勢條件如:比其他單位更了解控制技巧,熟悉公司之整體流程及企業文化,對風險的認知與反映更深入及快速等職能優勢,成為企業之最佳內部顧問,及同仁之合作夥伴。

並列摘要


Internal audit is an independent organization assessment and inspection services, the goal is to help assist the Board of the directors and the top Manager review the internal control system of the problems, risk and measure of operating results and efficiency, and to remind top management of their responsibilities and the timely provision of improved recommendations to ensure a sustainable system of internal control and evaluating the effective implementation of the internal control system. In addition to the financial auditing functions, this paper focuses on a more measured discussion and analysis of operational auditing, and becoming the internal audit strategic partners and internal consultant of the organization. This study of internal auditing is based on theory, and also cross time series, between the enterprise in different stages of analysis and discussion of operational audit of the core values, companies operating in different stages of audit work should note how the core values of overflow, and assisted by the effective operation of corporate governance, so that audit would not become law required set work, but the actual work can be assisted the company board of directors and managers of the operating units, also help to establish of the internal control system, before company IPO, checks the system and coordinate all systems, after IPO can also play a strategic partner within the organization and becoming an internal consultants, to be considered after the listed companies to transform to the Audit Committee, the internal audit function could be assisted. In addition to the listed milestones, I still summarized internal audit and internal control of nine cycles major points, even concludes the probability of internal fraud and violations, in addition to provide professional advice after the event happened, but also can give the recommendation before event occurred to prevent the loss of the company to reduce the risk of emergency the company, then can improve the overall business performance. This paper focuses more on the environment Electronic trend to standardized the workflow, but also help the companies operating computerized, and management of computer and internet technology, even come to the digital management of real time decision-making system, in which Electronic of the environment, how the internal audit use of computerized environment to let the internal audit work more efficient, computerized reports to help identify the error code to make information more accuracy of the statements, which will help users and management to execute decision making. Internal audit at any stage of operation, facing the external competitive pressures of the businesses, should consider enhancing their value to the organization. They should play a central and effective role to help management achieving short and long-term business goal, In addition to their overall risk assessment, An internal auditor has advantages such as: a better understanding than any other unit about control techniques, the overall work process of the company and familiar with the company culture, risk recognition and can reflects more deeply and quickly. Finally, the auditor can become the internal consultant, and best colleague partner of all units.

參考文獻


中文部份
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