企業內部控制管理評估之研究

李永彬；陳儀芬；李宜達

企業內部控制 ； 層級程序分析法 ； 評估準則

嶺東學報

38期（2015 / 12 / 01）

47 - 69

英文

企業實施有效的內部控制制度，可以協助企業在營業的過程中遵行法令之規定，產出可靠的財務資訊，提昇營運的效率及確保營運效果的達成。近年來由於爆發企業內部舞弊案，而使得各公司開始重視企業內部控制管理的制度，內部控制之目的將傳統的內部控制轉變成整合性之企業風險管理，說明內部控制是一個過程，應用於企業內之策略設定，同時用以辨認影響企業之潛在事件，以提供完成企業目標之合理保證。本研究乃藉由德爾菲法(Delphi Method)萃取企業內部控制之構面，進而建構企業內部控制評鑑指標之層級架構，另亦運用層級程序分析法(Analytic Hierarchy Process; AHP)探討指標間相對重要程度分析，冀望作為企業推動內部控制時參考之依據。結果顯示本研究企業內部控制制度之關鍵因素其構面為控制環境、風險評估、控制作業、資訊與溝通及監督五大構面而以控制環境最重要，其十大關鍵因素分別為誠正與品德價值觀、管理哲學與經營風格、授權與權責之劃分任務、組織結構、設置測試環境、權責與責任、控制作業之架構、建立系統安全措施、稽核人員之超然獨立及制定資訊系統控制程序。

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