ERP系統已成為企業不可或缺的工具，而資訊正確性以及風險控制已成為相當重要議題。因此本研究將劃分兩部分進行研究，第一部分主要探討IT治理之價值傳遞(Value Delivery)與ERP系統績效之關係；Delone and Mclean 曾提出系統績效成功模式來進行系統衡量，而本研究將以此模式為基礎，進行顧問/系統供應商的服務品質滿意度對ERP系統績效進行探討，並將IT治理之價值傳遞作為中介變數，分析價值傳遞在其中所扮演之角色；第二部分將針對企業面臨企業中斷風險、流程互依風險與系統安全風險時，依據各類專家意見何採用相關措施，使風險達到最低；在風險控制措施方面包括職責劃分措施、系統發展與維護措施、資料存取措施、資料輸入/出控制措施、資料流程控制措施、硬體與系統軟體控制措施、災害回復計畫措施。為達到最適措施方法之選擇，本研究提出多準則決策模式(MCDM)。首先，本研究採用決策實驗室分析法(DEMATEL)用於探討影響稽核風險之不同因子間的相互關係以及其網絡結構。其次，採用分析網路程序法(ANP)用於獲取各準則之權重，以及措施方案的重要優先順序。本研究不僅提供完整及有系統的架構，可用於評估每個控制風險之措施重要優先順序，其結果亦可對於企業有實務上之貢獻。Enterprise Resource Planning (ERP) system is an effective tool to decision. The data accuracy and risks control is become important issues. This paper divided into two sections, to explore examines the mediating effects of IT governance-value delivery in the relationship among vendor’s service quality, consultant’s service quality, IT governance-value delivery, and ERP performance; and to highlight the key-points for auditing as identified by various experts. An integrated evaluation model is utilized for IT auditing and risk control which takes into account the intertwined relations between criteria and alternatives, such as business interruption risk, process interdependency risk, system security risk, disaster recovery planning, data processing control, etc.In order to find optimal internal measures, this investigation presents an enhanced Multiple Criteria Decision Making (MCDM) approach. First, the Decision-Making Trial and Evaluation Laboratory method (DEMATEL) is applied to determine the strength of relationships and to construct a network structure based on the various criteria to ensure risk management. Second, the Analytic Network Process (ANP) is used to determine the relative weights of the criteria, as well as to generate the priorities of the decision alternatives. This study yields a comprehensive and systematic structure that employs quantitative assessments for priority internal measures selection for risk management and also aid enterprise in regard to practical application.
