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    請使用永久網址來引用或連結此文件: http://ir.lib.ncu.edu.tw/handle/987654321/74852


    題名: 沙賓法案在ERP環境下之個案研究;The case study of Sarbanes-Oxley compliance in ERP system
    作者: 簡憶婷;Chien, Yi-Ting
    貢獻者: 會計研究所企業資源規劃會計碩士在職專班
    關鍵詞: 沙賓法案;內部控制;SOX;ERP
    日期: 2017-07-24
    上傳時間: 2017-10-27 16:09:23 (UTC+8)
    出版者: 國立中央大學
    摘要: 現今資訊科技的發展,整合性及快速提供數據及豐富的決策功能予企業經營者更佳精準的判斷。本文研究對象是以某個案公司為主體,透過訪談調查及個案分析之方式,探討導入ERP系統之現況,作業流程再比對導入ERP系統後的效益影響,並進一步探討導入ERP系統對企業整體績效之影響。經由歸納出「實施沙賓法案內控在ERP系統環境下」之關鍵成功因素如下所示:「員工的確實落實」、「組織架構重新整合規劃及建立完整明確的業務認證簽核制度」、「交易均經適當授權及簽核」、「每項作業流程都有SOP及依沙賓法案法條規定執行」、「內部各個階層瞭解與執行內部控制目標、流程和個人責任及流程文書化」、「資訊品質管理、作業流程之監控及權限劃分」、「將相關控制書面化,記錄所有相關之一般及應用控制記錄表單」等為關鍵成功之因素。
    個案公司在制定沙賓法案規定流程時,以改變作業流程來符合公司所需,也因為改變了作業流程,比在未導入前,更符合作業流程及沙賓法案規定的要求,並且達到管理階層之預期目標,也希望經由個案公司於在ERP環境下遵循沙賓法案法條對企業流程效益的探討,以適當的對個案公司進行檢視,並協助管理者在面對ERP作業流程改造之效益呈現。
    ;Nowadays, the development of information technology provides integrated, effective and strategic information for enterprise managers who can make more accurate decisions.
    The objective of this essay is to analyze A company’s ERP implementation status through interviews and case studies. The essay scope includes the impact of current business process, the benefits of ERP implementation and the influence of whole corporate performance after ERP implementation.
    To summarize the “Sarbanes-Oxley Compliance audit under ERP system”, the key success factors include as following: “Employees carry out SOX Compliance exactly”, “Organizational structure reintegration and develop complete and clear Authorization and Approval policy”, “All transactions need complete authorization and approve”, “Every business process needs to have SOP and complies with Sarbanes-Oxley fully”, “ Every level of organization understands and conducts internal control target, auditing process, personal responsibility and process documentation”, “Data quality management, monitoring of operation process and authorization division”, “Develop control documents and record all relevant application control reports”.
    In this case, the company changes current business process to comply with SOX and meet company’s requirement and management team’s expected target. Through this case study, we can understand how company complies with SOX and changes its business process to gain more advantages. Also, we review the benefits of the change of operation flow after complying with SOX.
    顯示於類別:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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