隨著資訊科技的進步,企業使用企業資源規劃系統的普遍性也比過去提高。從資料的輸入至資訊的產出,大部分的交易均透過企業資源規劃系統進行,資訊產出的過程中,其資料品質對企業也越來越重要。會計師於簽證財務報表時,面對企業的資訊環境越來越複雜的情況下,其查核風險也與日俱增,企業八大循環幾乎鮮少使用人工作業,所有的交易大多均使用系統完成,因此,其資訊環境的優劣,將間接影響各循環的交易的正確性及財務報表數據產出的可靠性。 本研究透過文獻探討整理,以證期局所訂定之「公開發行公司建立內部控制制度處理準則」中的資訊內控規範建構出資訊內控組成要素之雛型(13個構面;67個評估要點)。經由德爾菲法將資訊內控之雛型修正發展為符合IFRS的資訊內控組成要素,建構出一套符合IFRS的資訊內控組成要素(12個構面;69個評估要點)。接著使用層級程序分析法(Analytic Hierarchy Process, AHP)將主要構面與評估要點進行相關權重與量化排序的處理,建立一套符合IFRS下的資訊內控組成要素評估衡量的機制。最後, 透過個案方式實證建置之符合IFRS下的資訊內控評估衡量機制的實用性。
With the advances in the information technology, the rate of using the ERP is more pervasively than before. From the input of the data to the output of the information, most of the transactions are processed by the ERP. The quality of the data for the enterprise is becoming more and more important. When the accountant audits the internal control for the financial report, the audit risk is increased for the complex of the information environment. The eight cycles of the enterprise are recorded by the system and few can process by the manual. Therefore, the information environment will affect the correction of the transaction and the reliability of the financial statements. The first phase of this research will use the literature review to construct the draft information controls for the public company by using Regulations Governing Establishment of Internal Control Systems by Public Company defined by the SEC. The experts will modify the draft information controls to comply with the IFRS by the questionnaires. Then, using the AHP constructs a mechanism to measure the IFRS information controls for the public company. Finally, use a case to demonstrate the mechanism to prove the availability of the IFRS information controls.