- 學位論文
Case Study of Business Groups on Internal Auditing Management System
Case Study of Business Groups on Internal Auditing Management System
摘要
台灣企業隨著國際化及資本主義的發達，企業彼此間為謀取最大利益而結合，從而形成一個利害與共的事業群。集團企業不斷擴張，營運管理日趨複雜，對從屬公司之監督和管理更顯的重要。本研究透過我國集團企業內部稽核管理制度之個案探討，並經由文獻研討、訪談及內容分析，期盼研究結果，能提供集團企業建立內部稽核管理制度之參考。本研究結論如下： 一、集團企業有充足的資源，不曾考慮將內部稽核工作部份或全部委託外部專業構機，若為公開發行之公司僅能將部份之稽核工作委託外部專業構機。 二、集團企業係屬電子相關產業且組成特性為供應鏈關係，就其垂直整合之特性，最佳內部稽核管理制度為集中類型，方能達到集團稽核整體綜效。故當集團企業之從屬公司均未公開發行時，最佳內部稽核管理制度是集中類型。一旦集團企業有公開發行之從屬公司時，為符合法規之規範，集團企業會選擇折衷制度-分散兼採集中類型。 三、集團企業橫跨多產業，建置分散兼採集中類型之內部稽管理制度，透過集團稽核與內部稽核合作學習，可督促內部稽核發揮其稽核效能，提升集團內部稽核整體綜效。
並列摘要
Taiwan enterprises go along with flourishing internationalization and capitalism to combine to form a business group for seeking the biggest benefit. The business group extends continuously to bring on the more complication of operating managements that is getting more importance for accompany supervision and management of subsidiaries. This research focuses on the internal auditor management system of business groups in Taiwan via the case study method. The finding is expected to provide a good reference for business groups to establish their internal auditor management system. Finally, the research results through the literature review, case interview and content analysis are shown as following: 1.The business groups have ample resource and don’t consider outsourcing their internal auditor task partially or even fully to external professions. The public companies can outsource partial auditor task to external professions. 2.The business groups in the electronics industry with groups’ supply chain relationships own optimum internal audit management system as centralization type to achieve the synergy of the group audit from the vertical integration perspective. When all affiliated companies are non-public, the best internal audit management system is also centralized type. Once an affiliated company goes public, to comply with norms and regulations, the business groups will adopt a collateral way with decentralization and centralization. 3.The business groups which operate across the multi-industries can establish a collateral audit control system with decentralization and centralization. The business groups’ internal auditor system cooperates with the subsidiary’s auditor department that will increase supervision of internal investigation and improve overall synthesis effect of the internal auditor system.