論ISO國際品管制度與內控制度整合之研究

The Integrated Research of ISO Quality Management and Internal Control Systems

陳鴛鴦(yuan-yang chen)

指導教授 ： 胡為善

中原大學/商學院/企業管理研究所/碩士(2001年)

https://doi.org/10.6840/cycu200100222

摘要

企業界為因應快速多變之環境，紛紛導入企業整體資源規劃系統，效益時有未如預期，唯有將每家企業之體質做一次全盤檢查，徹底翻新作業流程，重新定義核心流程，建構一套有效性之管理制度，企業未來光景應指日可待。

本研究期盼企業界能透過ISO 國際品質管理制度及內部控制制度兩套制度之整合，使公司與員工溝通的管道暢通無礙，發揮團隊合作精神，讓企業在瞬息萬變的環境中永續經營。更建議企業界在導入企業資源規劃系統之前，應先導入流程再造將兩套制度有效整合，俾得事半功倍的效果。

本研究以內控自評及流程再造之觀念，建立ISO 國際品質管理制度及內部控制制度之修正後整合架構及實施流程，並經個案實作之探討後，證實可行。本研究發現個案公司之成功關鍵因素取決於下述幾點：
1.整合動機必須明確，並獲得最高管理階層全力支持。
2.掌握時機。
3.縝密整合規劃及組成注重團隊精神之推動小組，成功地推動整合專案，以圓滿達成公司賦予之使命。
4.選擇研發部門作為優先執行制度的整合專案。
5.採用開放式討論，集思廣益。
6.從根本重新思考，徹底檢討研發部門主要作業的流程架構。
7.將有效性評估交由推動小組主導。
8.遴選專業顧問以辦理教育訓練及諮詢角色，以期對制度整合產生正面效果。

關鍵字

制度整合 ； 內部控制制度 ； ISO國際品質管理制度

並列摘要

Corresponding to the fast changing environment, most firms have brought in enterprise resources planning (ERP) system one after another and this is not an efficient approach sometimes. On the contrary, it is necessary for every company to make comprehensive examination of their corporate body so as to thoroughly renovate the operational process. A promising future for all industries would be foreseeable.

This study attempts to integrate ISO international quality management and internal control system in order to establish a barrier-free communication channel between the company and its employee. This study also suggests that before introducing the corporate resources planning system, it is important to bring in a business process reengineering (BPR) first so as to effectively consolidate these two systems in attaining the efficiency of maximum results with less efforts.

By the standing of internal control self-assessment (CSA) and BPR, this study aims to modify the integrated research of ISO international quality management system and internal control system. After being modified, the integrated structure and execution process has been proven feasible through an actual practice for individual case. This study finds the key factors to success as follows:
1. The motivation of integration should be apparent, it must have the full support and authorization from the top management level.
2. Grasping an appropriate timing.
3. Thoughtful integration planning and setting up a well-organized initiation team in successfully promoting the integration project in order to fully accomplish the mission tasked offered by the company.
4. Choosing high quality R&D Department members as the priority unit for executing the system integration project.
5. Making use of open discussion to have various ideas.
6. Fundamental review in thoroughly discussing main operational process structure of the R&D Department.
7. Asking the initiation team to lead the effectiveness evaluation.
8. Selecting professional consultants to take charge of education, training and consultation, which has provided a positive effect to the system integration.

並列關鍵字

System Integration ； Internal Control System ； ISO management system

參考文獻

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