內控價值與內控管理報告需求之研究

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內控價值與內控管理報告需求之研究

A STUDY OF INTERNAL CONTROL VALUE AND THE DEMAND FOR MANAGEMENT REPORTS ON INTERNAL CONTROL

葉雲登 , Masters　　Advisor：楊浩二　　

英文

自願性及強制性稽核簽證內控管理報告；內控價值； internal control value ； voluntary/mandatory auditory attestation manage

Abstract │ Reference (20) │ Altmetrics

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As we enter the era with high competitiveness global wide, conducting a venture consists of more and more unexpected variables underneath. Causing the overwhelmed risks and adventures are constantly challenging the survival of a business. From top management, risk management is something always has to be kept in mind. What the internal auditing control should be sharpened; from the stand point of risk management, assisting the top managers innovating and revolving the business in order to increase the business volume and competitive advantages. The COSO Report(1992) indicates that internal control in inherent limitation can’t develop its expectable functions. Thus, nowadays, how can use Management’s Report on Internal Control (MRIC) to enhance the business internal control system that is the merit research.
This study focus on the auditors of accountant firm in Taiwan and the students of accounting graduate school. In the auditors accountant firm section, the 250 respondents produced a total of 155 usable questionnaires resulting in a response rate of 62﹪. In the students of accounting graduated school section, the 250 respondents produced a total of 125 usable questionnaires resulting in a response rate of 50﹪.
（1） The results of this study indicate that voluntary management report on internal control is positively related to internal control value. Poor internal controls can reduce the financial health of a company and the quality of quarterly reporting that are the most important. Management report on the effectiveness of internal controls would provide additional useful information to external decision makers and voluntary reporting on the effectiveness of internal control would provide substantially greater protection against material fraud that are two biggest in all variables.
（2） This study indicate that mandatory auditor attestation management report on internal control is positively related to internal control value. 
 Poor internal controls can reduce the financial health of a company and the quality of quarterly reporting that are the most important. Stating that the internal control system is effective increases a company’s legal liability exposure and mandatory reporting on the effectiveness of internal control would provide substantially greater protection against material fraud that are two biggest in all variables.
The results of this study implicate that the company must have good internal-control system that can against material fraud. The manager how to face the business serious economic information in order to understand and plan effectively. It is based to internal-control process established that the plain is achieved.

Reference ( 20 ) 〈TOP〉

2. Commission on Auditors’ Responsibilities（The Cohen Commission.）.The Commission on Auditors’ Report, Conclusions, and Recommendations. New York, NY: AICPA (1978).
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3. Committee of Sponsoring Organizations of the Treadway Commission（COSO）.. Internal Control－Integrated Framework. New York, NY. AICPA (1992).
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6. Fornell, Claes, Michael D. Johnson, Erin W. Anderson, Jaesung Cha, and Barbara Bryant. “The American Customer Satisfaction Index: Nature, Purchase, and Findings.” Journal of Marketing 60(October 1996):7-18.
連結：
7. Hermanson, H. “An Analysis of the Demand for Reporting on Internal Control.” Accounting Horizons (September 2000):25-30.
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9. Kelly, T. P. “The COSO Report: Challenge and Counterchallenge.” Journal of Accountancy (February 1993): 10-18.
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