從內部控制觀點探討導入ERP之效益-以醫療器材製造公司為例

企業面臨的競爭環境越來越激烈，大型集團企業收購或合併中小企業的案例愈來愈多，中小企業若想要在當今競爭的環境中，仍占有一席之地，就必須善用資訊科技整合內部資源，將企業流程管理與ERP系統結合，並落實內部控制，使資訊傳遞更加即時透明化及正確性。本研究採個案研究方法，探討個案公司藉由導入ERP整合內部作業流程，進行流程再造，如何將內部控制點落實在各項作業流程中。本研究藉由資料蒐集、參與觀察與深入訪談方法，整理分析出ERP作業流程與內部控制結合所產生之效益和問題。透過導入ERP系統，因有了共同的資訊平台，整合串連了各部門的作業流程，減少人力重工，產出的資料也一致性，確實改善了內部作業流程的透明度與降低了人為錯誤率。然因系統的設置提高了內控風險，教育訓練的不完善與系統操作不熟悉，將導致工作量增加；另因ERP系統產出的報表與內部管理需求仍有落差，這部分是管理階層最期望減少的差異，也是日後改善的重點。

關鍵字

ERP ；企業流程；內部控制

並列摘要

Enterprises are facing an increasingly fierce competitive environment. There are more and more cases of large group enterprises acquiring or merging SMEs. If SMEs want to have a place in today's competitive environment, they must make good use of information technology to integrate internal resources. Combining business process management with ERP system and implementing internal control to make information transmission more timely, transparent and correct. This study adopts a case study method to discuss how the case company integrates internal operational processes by establishing an ERP to reengineer the process and how to implement internal control points in various operational processes. This study is to collect and analyze the benefits and problems generated by the combination of ERP operation process and internal control through data collection and participatory observation and in-depth interview methods. Because of establishing the ERP system, it become a common information platform that can integrate and connect the operation processes of various departments. It can reduce the rework of the labor and make the output data consistent. It improves the transparency of the internal operation process and reduces the rate of human error. However, establishing the ERP system may increase the risk of internal control. The increase in workload is due to imperfect education and training and unfamiliar operation of the system. In addition, It has the gap between the report of the ERP system and the report of internal management needs. The manager most want to reduce this difference. It is also the focus of future improvement.