COBIT 5為ISACA於2012年所發布的資訊系統治理架構，希望藉由該架構強化內部控制，並提高資訊品質，使企業能有效達成治理目標且提升組織績效。COBIT5架構下ERP導入有助整合企業資源，有助管理者辨識風險、管理風險並強化IT服務。透過COBIT架構的建立，更可確保企業內部控制有效執行，並使企業目標與IT目標一致，將IT風險降至最低。本研究探討COBIT5架構下導入ERP分別對內部控制、資訊品質及治理目標之影響，進一步探討其對組織績效所造成之影響，主要研究結論有助企業瞭解：(1) COBIT5架構下企業導入ERP有助於強化內部控制，(2) COBIT5架構下配合ERP導入有助於治理目標之達成，(3)COBIT5架構下配合ERP系統導入對於資訊系統所可能產生的改變，(4) COBIT5架構下企業導入ERP有助於提升資訊科技品質並降低資訊風險，進而使企業實現策略目標並提升績效。;COBIT 5 is a framework, which is released by ISACA in 2012, for the governance of information systems. The framework can help enterprises strengthen their internal control and improve the quality of information, so enterprises can achieve the goal of governance effectively and enhance organizational performance. Implementation ERP systems in COBIT 5 framework can help enterprises integrate their resources, help managers identify and manage risks and help to strengthen their IT services. COBIT 5 framework can ensure enterprises implement their internal control effectively, the governance objectives in accord with the IT objectives, and minimize the IT risks. This study investigates the impact of the ERP implementation in COBIT 5 framework on enterprise’s internal control, information quality, the objectives of IT governance, and organizational performance further. The results of this study could help enterprises understand as follows: (1) Implementation ERP systems in COBIT 5 framework can help enterprises strengthen their internal control (2) Implementation ERP systems in COBIT 5 framework can help enterprises achieve their goal of governance (3) The possible change is caused by information systems when implementing ERP systems in COBIT 5 framework. (4)The implementation ERP systems in COBIT 5 framework can help enterprises improve their information quality, reduce their information risk, and achieve their strategic goals and enhance their performance.