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題名：內部控制型態與資訊化環境之調適值與企業經營績效關聯性之研究
書刊名：中華管理學報
作者：陳怡伶
作者(外文)：Chen, Yi-ling
出版日期：2008
卷期：9:2
頁次：頁17-39
主題關鍵詞：經營績效；企業資源規劃系統；內部控制導入模式；內部控制調適值；Operational performance；ERP；Internal control technique model；Internal control disposition
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:5
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企業導入內部控制的型態主要是以人工與資訊化相互配合作控制。資訊技術的進展改變了企業交易環境，使得內部控制機制亦必須逐漸地電腦化，其間引入過程便形成一套配適機制。本研究旨在探索隨著資訊化程度的增加，人工控制與電腦化控制間的配合幅度是否也需做改變。因此本研究有三個研究目的：1.瞭解國內目前上市上櫃企業內部控制技術是否隨資訊科技使用程度而調適。2.提出一個資訊技術環境下，企業資源規劃系統導入內部控制的模式。3.實證企業資訊化程度與內部控制技術的調適值對營運績效的影響。針對第一個研究目的，本文以國內上市上櫃公司為研究對象，進行問卷調查與資料收集，並執行敘述性統計分析，以了解目前國內企業資訊化程度與內部控制實施技術之調適能力(adaptability)。針對第二個研究目的，採用探索性研究(exploratory research)，透過文獻分析，提出一個在資訊技術環境下企業導入內部控制之模式。此模式可做為企業在面對資訊環境演進時，實施內部控制技術之參考依據。而針對第三個研究目的，本研究以企業資訊化程度與內部控制技術之調適值為自變數(independent variable)，以企業經營績效為依變數(dependent variables)執行迴歸統計分析，實證其調適值對營運績效之影響，結果顯示調適值對企業營運績效皆有顯著的正向影響。
By the development and the popular application of information technology, the enterprises can improve the operational performance by using the information system to support the transaction activities. Meanwhile, the progresses of information technology also change the enterprises transaction environment. To match the environment and to achieve the operational goal, the internal controls techniques must computerization. Therefore, this paper presented three main purposes: firstly, to understand whether the internal control techniques used by the public-held enterprises in Taiwan are adapted following the degree of information technology; secondly, to propose a internal control model that the enterprises can construct their information systems in a information environment through the exploratory study and literature review; thirdly, to validate the operational performance effect that the adaptability is used between the degree of the enterprises information environment and internal control techniques. For the first purpose, the research-sampling base came from the public-held enterprises in Taiwan. From the descriptive statistics of the questionnaires, we can understand the adaptability between the degree of information environment and internal control techniques. For the third purpose, this paper use the adapted value independent variable and the operational performance dependent variable to verify the relationship. From the regression analysis, the result shows that adapted value is positively related to operational performance.
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會議論文
1.顧添利(1999)。企業資訊系統導入内部控制之模式。第十屆國際資訊管理學術研討會，269-276。  延伸查詢new window
圖書
1.中華民國電腦稽核協會(2003)。COBIT稽核準則。台北：尚暐印刷事業有限公司。  延伸查詢new window
2.吳琮璠、謝清佳(2000)。會計資訊系統兼論電腦審計。台北：智勝文化事業有限公司。  延伸查詢new window
3.馬秀如(1998)。内部控制--整體架構。台北市：會計研究發展基金會。  延伸查詢new window
4.葉誌崇(2000)。會計資訊系統。台南：國立成功大學會計系。  延伸查詢new window
5.(2001)。審計準則公報。財團法人中華民國會計研究發展基金會。  延伸查詢new window
6.台灣證券暨期貨管理委員會(2001)。證券交易法。  延伸查詢new window
7.賀力行、林淑萍、蔡明春(2002)。統計學觀念：理論與方法。前程企業出版社。  延伸查詢new window
8.Lainhart, J. W. IV.(2000)。COBIT: An International Source For Information Technology Controls。New York。  new window
9.Coppers, P.、Lybrand, L. L. P.(2002)。Security, Audit and Control Features SAP R/3: A Technical and Risk Management Reference Guide。Illinois, IL：IT Governance Institute。  new window
10.謝清佳、吳琮璠(2000)。資訊管理：理論與實務。臺北：智勝文化事業有限公司。  延伸查詢new window
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其他
1.黃漢臣。「COBIT」--「國際資訊安全稽核規範」簡介，http://www.secureonline.com.tw/sol_main_t06-3.asp。  延伸查詢new window
2.Lindberg, D.(2005)。Corporate govemance-the role of the audit committee，http://www.cob.jlstu.edu/Katie/WorkingPapers/CorporateGoverance-Paper1%5B1%5D.isu.doc。  new window
圖書論文
1.Kwon, T. H.、Zmud, R. W.(1987)。Unifying the fragmented models of information systems implementation。Critical Issues in Information Systems Research。New York, N.Y.：John Wiley & Sons Ltd.。  new window
 
 
 
 
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