資訊系統導入應用控制對資訊品質影響之研究

The Impact of Applying Application Controls into Information Systems on Information Quality

10.29698/FJMR.200505.0006

黃文莉(Wen-Li Hwang)

資訊系統 ； 資訊品質 ； 應用控制 ； 資料處理 ； 內部控制 ； information systems ； information quality ； application controls ； data processing ； internal controls

輔仁管理評論

12卷2期（2005 / 05 / 01）

157 - 187

繁體中文

資訊系統就如同資訊生産系統，可以利用生産品管概念來進行資訊品質的控制。生産品管是從原物料的投入、整個生産流程、到産生完成品之整個過程的品質控制。而資訊系統的應用控制主要是在確保：交易資料輸入之合法、完整與正確，資料處理之完整與正確，資訊輸出之完整、正確與完全；換句話說，也就是在整個資料處理過程中，進行資訊品質控制。因此，本文有如下三個目的：「瞭解企業組織資訊系統應用控制能力及資訊品質之現況」、「探索企業資訊系統之應用控制模式」及「實證資訊系統應用控制能力對資訊品質之影響程度」。本文以國內上市上櫃公司爲研究對象，依據是否使用公衆網路，將資料分爲一般化與網路化兩組資訊系統。針對第一個目的，利用問卷調查法蒐集資料，進行敘述性統計分析，以瞭解目前國內企業資訊系統應用控制能力及資訊之狀況，並以理想化應用控制能力與資訊品質爲標準，對兩組資料分別執行Wilcoxon符號等級檢定，結果顯示一般化與網路化資訊系統之應用控制能力及資訊品質理想化應用控制能力及資訊品質之間皆有顯著差異；對一般化與網路化資訊系統的應用控制能力及資訊品質執行t檢定，結果顯示兩組資訊系統之應用控制能力及資訊品質沒有顯著差異。針對第二個目的採用探索性研究，透過文獻分析，提出一個企業資訊系統之應用控制模式，此模式可作爲企業發展資訊系統時的參考依據。而針對第三個目的則採用實證性研究，實證應用控制能力對資訊品質之影響程度，以資訊品質爲相依變數(Dependent Variable)，各個應用控制功能爲自變數(Independent Variables)，分別對兩組資料執行複迴歸分析，結果顯示一般化資訊系統與網路化資訊系統之應用控制能力對資訊品質皆有顯著之正向影響。

An information system is very similar to a manufacturing system, which can adopt the product quality control concept to achieve quality assurance. A well-built manufacturing system controls the quality all the way from raw materials input, through production processes to the receiving of finished goods. On the other hand, the application controls for an information system are a set of programmed procedures, which are designed to ensure the validity, accuracy, integrity, completeness and security for data capture, data processing and information output. From this perspective, the application controls can be viewed as quality control mechanisms for information systems. Therefore, this paper presented three main purposes: firstly, to understand the capabilities of application controls of in formation systems and the current state of information quality for the enterprises; secondly, to propose a model to construct application controls for the enterprise information systems through the exploratory study; thirdly, to validate the impact of application controls on information quality. The research-sampling base, which came from the public-held companies in Taiwan, was divided into two groups namely the general group and the network group. The separation was based on the usage of the public networks for their information systems. From the descriptive statistics of the questionnaires, we can understand the application control capabilities and the information quality of the domestic corporations’ information systems. In comparison with the standard of an information system that has ideal application control capabilities and information quality, the Wilcoxon test shows that there are significant differences between the actual data and the data for the ideal standard. However, the t test also reveals that there are no significant differences on application controls and information quality between the general group and the network group. Through the paper review, this study proposed an application controls model, which can be utilized to ensure the quality of information systems. The impact of application controls upon information quality is also verified. From the regression analysis, the result shows that information quality is positively related to application controls.

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