企業社會責任ヽ內控內稽制度措施的探討-以T銀行為例

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题名:	企業社會責任ヽ內控內稽制度措施的探討-以T銀行為例
作者:	黃玠儒;HUANG, CHIEH-JU
贡献者:	人力資源管理研究所在職專班
关键词:	企業社會責任;內部控制制度;風險導向的內部稽核制度;Corporate social responsibility;internal control system;risk-oriented internal audit system
日期:	2018-06-21
上传时间:	2018-08-31 11:09:14 (UTC+8)
出版者:	國立中央大學
摘要:	本研究係探討個案銀行內部員工對其服務的組織在履行「企業社會責任(CSR)」及落實執行「內控、內稽作業制度」的認知情形，以及觀察內部行員對發展綠能相關融資案及採行「風險導向內部稽核制度」的評價狀況。本研究針對個案銀行設計問卷並進行調查，共發出125份問卷，其中收回有效問卷111份，有效問卷回收率88.8%。針對蒐集樣本的資料採用敘述性統計分析，按行員的認知程度及評價狀況，以分數高低排序、平均數及標準差等方式呈現本研究的各項情況，重要結果如下: 一、T銀行履行「企業社會責任」活動中，以施行「CSR納入營運活動與發展方向」及「CSR的推動能提升企業形象及財務績效」，對員工而言感受最佳。二、員工對於辦理綠能融資案實際承作狀況之評價，認為「有助於授信收益率的提升」的效果普通；由於該產業發展較不成熟，同仁普遍對「授信資產品質是安全的」及「違約風險是低的」，認同度程度相對較弱。三、T銀行落實執行「內控、內稽作業制度」後，其中「使業務作業風險下降」及「有效減少舞弊事件」的效果較佳;行員卻對「可簡化相關作業程序」及「工作量將會減少」較不認同，亟待需要有效的改善措施。四、T銀行採行「風險導向內部稽核制度」的運作後，行員普遍「對就評等較佳之單位減少稽查頻率」認同滿意度較高。針對調查結果本研究之建議為：一、提高行員推動綠能融資業務的誘因:在辦理高風險綠能融資專案時，可搭配國內信用保證基金或國外再保險公司的承保機制，另基於政策考量承辦人員可以適用免責條款，並增加激勵薪的獎酬，將有助於提升行員積極承辦的意願。二、利用資訊化系統導入稽核監控作業以簡化查核程序:員工作業時需配合法令或內規要求，若能將作業設定資訊系統導入稽核監管，以電子化流程取代部分二線主管覆核，將簡化作業程序，並減少屬低風險作業程序之稽查，可有效節省稽核人力。三、人力資源管理應及早涉入個案公司的營運策略: 若HR部門可參與高階管理層級的前期策略規畫，可進行人才需求盤點，並利用組織的設計調整及教育訓練儲備人才，強化變動薪酬效果以提升行員工作績效，進而完成組織的目標。;This research examines the bank employees cognition of their organiziton in conducting Corporate Social Responsibility (hereinafter referred to‘CSR’), implementing system of Internal Control and Interal Audit, and comment about developing green energy finance and adapting Risk-oriented Internal Audit System. This research designs 125 questionnaires for one case bank (hereinafter referred to‘T bank’) and get 111 valid ones. Effective recovery ratio is 88.88%. This research adapts Narrative Statistical Analysis to analyze the data and based upon bank employees congnition and comment, it uses scores, averages and standard deviations to demonstrate research result. Followings are important findings: 1. In conducting CSR, employees feel very satisfied if T banks apply it to its general operation and direction of development. They feel the same about promoting CSR can enhance corporate image and financial performance. 2. Employees feel average about developing green energy finance can increase rate of credit return. Because green energy finance is an immature field, their recognitions are relatively weak concerning“quality of credit asset is safe” and “default rate is low ”. 3. After T bank implements system of Internal Control and Interal Audit, employees feel satisfied with“lower business operation risk”and“less fraud event”. However, they disagree that this implement will simplify operation procedures and reduce workload. It needs some effective improvements. 4. After T bank adapting Risk-oriented Internal Audit System, employees feel satisfied with reducing audit frequency for better performed units. According to the research result, we suggest: 1. Enhance employee incentives of developing green energy finance. They can use domestic credit guarantee fund or foreign reassurance mechanism when undertaking high risk of green energy finance. They could be applicable to disclaimer and get higher incentive salary so that they might be more willing to do the business. 2. Apply information system to Internal Control Monitoring. To simplify operation procedures, use information system to replace some of manual reviews, reduce audit frequency aimed at low-risk operating procedure; those will help to boost audit efficiency. 3. Human resource management should be involved earlier in operating strategy. If department of human resource management can involved in pre-strategy planning, it can manage talent inventory. It can also utilize organization adjustment, train talents and strengthen effects of variable remuneration to achieve the organization’s goal.
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