ERP系統下內部流程改善對企業內部控制和IT治理的影響

NCUIR > School of Management at National Central University > Graduate Institute of Business Administration > Electronic Thesis & Dissertation > Item 987654321/71490

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Title:	ERP系統下內部流程改善對企業內部控制和IT治理的影響
Authors:	廖安蒂;Liao,An-Ti
Contributors:	企業管理學系
Keywords:	ERP;內部控制;IT治理
Date:	2016-07-11
Issue Date:	2016-10-13 13:08:03 (UTC+8)
Publisher:	國立中央大學
Abstract:	ERP為一套可以整合企業所有資源的系統，提供企業管理階層透明且即時的資訊，而ERP系統的導入須配合公司IT治理制度。隨著資訊科技(Information Technology，IT)的進步與應用，資訊科技對於個人或企業的價值與功能也日益重要。數位時代的來臨，企業愈來愈倚賴IT，在IT的投資額度也日益增加，公司的管理者是否能制定一套完善的內部控制制度來因應IT的發展並針對IT治理的範圍進行控制、治理。近年來國內外陸續爆發一連串公司舞弊醜聞，美國更於2002年頒布沙賓法案(Sarbanes-Oxlex Act)，其立法目的便是希望透過法律約束、嚇阻舞弊的行為。然而法律卻是治標不治本，若要治本必須從改變企業組織的公司治理和內部控制著手。本研究將ERP系統績效、內部控制和IT治理透過問卷的方式，針對國內上市、上櫃、興櫃公司發放1850份問卷，研究顯示ERP系統下內部流程改善對IT治理和內部控制要素均有顯著影響；內部控制要素對IT策略校準也有顯著影響。因此本研究進而分析IT策略校準達成度對於內部控制營運目標是否有影響，研究結果顯示有顯著影響。;With the Information Technology progress and application, IT is increasingly important for the person or business. The advent of the digital age, companies increasingly rely on IT, whether the company′s managers to develop a comprehensive internal control system to cope with the development of IT and controls for a range of IT governance, governance . In recent years, domestic and foreign companies have a series of fraud scandals broke out, the United States enacted more SOX in 2002, its purpose is to hope that through legislation legally binding, to deter fraudulent behavior. However, the law is a temporary solution, to cure must be controlled from the changes in corporate governance and internal organization of the company to proceed. In this study, internal control and IT governance by way of questionnaires, the domestic market for Listed, OTC, Emerging Company issued 1850 questionnaires, studies have shown that five elements of internal control over the degree of IT performance management have significant influence. Therefore, this study and further analysis of IT performance management to achieve the three objectives of the internal control, operational goals, coverage goals, objectives follow any impact, the results showed a significant influence.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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