| 摘要: | 近年來國內外不斷發生公司財務危機、資產被掏空或申請公司重整事件，使得社會投資大眾質疑公司會計師審查失效，所以我國政府部門才又重視公司的內部控制制度機制與要求加強公司內部稽核執行，認為如此方能杜?企業舞弊事件。其實內部控制係為確保公司之正常營運目標達成、財務報表之正確性及相關法令之遵循，因此負責內部控制的內部稽核執行－即監督者，必須由熟知公司營運並有良好的道德良知者擔任之。在另一方面，公司之獨立董事、監察人 (審計委員會)，通常由聲譽良好的外部人士擔任，惟其對公司的了解不如內部人員熟悉以便能發揮最大效用，所以需要專業內部稽核來擔任內部控制的查核工作。目前政府部門對各公司於申請上市、上櫃時，主管機關亦將該企業之內部控制有無重大缺失，有無設置稽核單位列入上市櫃條款中之重要依據，並將稽核單位提高至董事會管轄。
本研究採個案分析方式，個案B公司為全球第四大偏光片製造商。B公司曾經發生舞弊事件之後，B公司高階主管繼續推動公司改革及修改內部控制制度、強力執行內部稽核，終於在2010年11月底順利掛牌，顯示內部控制制度的設計與修訂的重要性，因此選擇個案公司做深入的分析。
本論文的研究目的，在於論述內部控制制度對成功企業的重要性及其功能，內部控制制度不僅防弊、興利與風險的預防。所以本研究提出成功企業在制定內部控制制度時，都以企業的內部控制環境、風險評估、控制作業、資訊與溝通、監督構面著手。本研究欲透過上述構面及個案公司內部控制制度的研究，達成下列目的：
提供企業界在未來要建立有效的內部控制制度之參考。
對企業已經建立內部控制制度在設計及執行上有哪些缺失，應如何修訂。
提供內部控制與內部稽核相關問題的解決與參考。
期盼能夠提供企業監理控管當局有所?助。
In recent years, there are company financial crises, depletion of funds, and filing for reorganization happening worldwide, which lead to the questioning of accounting audit failure by investors. Therefore, the government in Taiwan puts emphasis on the company internal audit system once again and requires the internal audit system implementation to be enhanced, in order that corporate fraud events can be completely prevented. As a matter of fact, the internal audit system exists to ensure the normal business goals to be achieved, the accuracy of financial statements, and the compliance of related laws, so the person in charge of the internal audit system implementation, that is the supervisor, should be familiar with corporate operation and be ethically aware. On the other hand, an independent director and a supervisor (a supervisory board) are usually external parties with great reputation. However, their understanding to the company is not as good as that of the internal employees, which is why the professional internal auditors are needed to perform internal control review. Competent authorities regulate that both with/without material weaknesses in internal control and with/without an internal audit unit are important conditions for a company to meet TWSE/GTSM listing rules, when it files for becoming a TWSE/GTSM listed company, and that the internal audit unit be elevated to be governed by its director board.
This research has been conducted by case study method. The case company, B company, is the 4th largest polarizer manufacturer globally. The B company high-ranked executives continued to drive company reform, bring changes to the internal control system, and implement internal audit after company fraud had happened. Eventually, it was listed at the end of November, 2010. This result indicates the importance of the design and revisions of an internal control system. Consequently, the research selects the case company to conduct a further analysis.
The research aims to elaborate the importance and functions of internal control system, which is anti-fraud, beneficial, and risk-preventing. As a result, the research observes that successful enterprises take perspectives of internal control environment, risk assessment, control operation, information and communication, governance when establishing internal control system. Through the research of the above perspectives and the internal control system of the case company, the research intends to:
Provide a reference for enterprises to set up an effective internal control system in the future.
Suggest some possible weaknesses in design and implementation of an existing internal control system, and how to revise the system.
Propose solutions and references to relative problems of internal control and internal audit.
Inspire the competent authorities of corporate governance. |
