本文針對企業在選擇不同的ERP系統來源及採用稽核軟體對內部稽核效益的影響進行分析與研究，藉以瞭解企業在不同的ERP系統來源與採用稽核軟體後對內部的稽核效益是否會產生幫助與更好的影響，以提供企業對於選擇不同的ERP系統來源及採用稽核軟體上之分析與建議。 本研究採用2012年針對我國ERP系統應用現況之研究問卷回收的資料進行研究分析，並運用SSPS統計軟體計算求得結果，研究結果顯示當企業選用ERP系統時，其來源選擇以購買ERP套裝軟體系統方式對於內部稽核效益會有較顯著的影響，而且採用稽核軟體對於內部稽核效益也會有顯著的影響，此外在選擇購買ERP套裝軟體系統並採用稽核軟體後對於內部稽核效益同樣會有顯著的影響，這表示當企業採用ERP套裝軟體系統與稽核軟體時對於企業會有較好的效益，進而說明了善用ERP系統資訊科技對於企業的競爭力可以有效提升與產生效用。 ;In this thesis , we provide an analysis and research on whether different ERP system sources and whether audit softwares are adopted by enterprises or not are going to affect the internal audit effectiveness. The research results will help the enterprises for the selections of various ERP source systems and audit software. This thesis is based on the 2012 questionnaires survey on ERP implementation in Taiwan . We collecte the data from the questionnaires then input them into SSPS software for research analysis. The research results shows that the following three factors will significantly affect the effectiveness of internal auditing: (1) Using ERP software packages among the various ERP system sources, (2) Adopting audit software than non-adoption, and (3) Using both ERP software packages and audit softwares than other combinations. This implies the implementation of the ERP technology systems will strengthen enterprises’productivity and competitiveness.
