內部稽核人員參與對ERP導入專案與IFRS轉換專案影響之比較研究; The Impact of Internal Auditors' Involvement on ERP Implementation and IFRS Conversion

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Title:	內部稽核人員參與對ERP導入專案與IFRS轉換專案影響之比較研究;The Impact of Internal Auditors' Involvement on ERP Implementation and IFRS Conversion
Authors:	陳琮勛;Chen,Tsung-Hsun
Contributors:	企業管理學系
Keywords:	企業資源規劃;內部稽核;國際財務報導準則;Enterprise Resource Planning;Internal Audit;International Financial Reporting Standards
Date:	2014-01-24
Issue Date:	2014-04-02 15:19:21 (UTC+8)
Publisher:	國立中央大學
Abstract:	隨著科技日新月異、商業競爭日益激烈，具有高度整合性的企業資源規劃（ERP）系統已被許多企業視為提升效率的必備良方。但是ERP系統必須與企業營運流程相互契合，從導入的過程到上線後的維護也需要小心規劃與執行，因此並非所有導入ERP的企業都能成功獲得效益；另外，我國上市櫃、興櫃公司及金管會主管之金融業已於2013年正式採用國際財務報導準則（IFRS），ERP系統因應IFRS的改變調整，必然會為企業帶來新的風險。由於內部稽核人員了解企業營運流程，且能透過設計有效的內部控制降低風險，因此本研究透過問卷調查法，比較內部稽核人員參與時點對ERP導入專案及ERP執行IFRS轉換專案的影響。本研究發現：(1) ERP導入後內部稽核作業對公司所產生的正向影響，有助於提升ERP執行IFRS轉換專案任務有效達成程度。(2) ERP執行IFRS轉換專案內部稽核人員參與時點，無法顯著影響該專案任務有效達成程度。(3)上述兩項發現可能導因於企業執行IFRS轉換時並未進行大幅度調整。; With the technology well-developed, Enterprise Resource Planning（ERP）system has been viewed as a requirement while enhancing the efficiency of enterprises. However, ERP system has to be connected with business process closely, and carefully planned, implemented and maintained. Hence, not all of the enterprises with ERP system can benefit from it. In addition, not only listed and emerging companies but the financial industry governed by Financial Supervisory Commission（FSC）adopt the International Financial Reporting Standards（IFRS）when preparing the financial statements since 2013. The adjustment in ERP system due to IFRS conversion brings new risks for enterprises. Since internal auditors know the business operating process well and be able to lower the risk by designing effective internal control, this study used questionnaire survey method to analyze the impact of internal auditors' involvement on ERP implementation and IFRS conversion. This study found that: (1) The change of internal audit function after ERP implementation, which had positive influence on the organization, was able to facilitate IFRS conversion. (2) Whenever internal auditors were involved in IFRS conversion, there was no significant impact on the achievement of the project. (3) The above mentioned findings may result from that the adjustments in the business during IFRS conversion could be slight.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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