本研究為探討風險管理於IS資訊品質與營運目標間中介效果的影響。針對台灣上市、上櫃及興櫃公司進行發放問卷及分析後獲得的研究結果發現，IS資訊品質對於營運目標無法直接產生顯著性的影響，須透過COBIT 5風險控管或是內控風險評估架構稽核後（即為IT系統的風險控管與一般性的風險控管），才能對於營運目標產生有意義的成效。本研究亦探討企業在不同特徵下是否會呈現相同的研究結果，亦是針對台灣上市、上櫃及興櫃公司進行分群分析。首先依企業規模（依台灣經濟部中小企業處定義）將樣本分為大型企業及中小企業兩群，分析後發現大型企業的IS資訊品質無法透過COBIT 5風險控管之架構稽核後，對營運目標產生顯著性影響；而中小企業的IS資訊品質能透過COBIT 5風險控管之架構稽核後，對營運目標產生顯著性影響。研究結果發現大型企業與中小企業之結果有明顯差異後，繼續探討企業創立年數不同，研究結果是否有所差異。本研究依企業創立年數將樣本分為三群，分析後發現創立年數15年以下之企業與創立年數30年以上之企業，其IS資訊品質皆無法透過COBIT 5風險控管間接對營運目標產生顯著性影響；而創立年數15年至30年之企業，則可以透過COBIT 5風險控管間接對營運目標產生顯著性影響。;This study explored the impact of risk management on the mediating effect between information quality and operational goals. The study conducted questionnaire surveys for Taiwanese companies. The results of the study found that the information quality can’t direct impact on operational goals. It must be audited by COBIT 5 risk management or COSO risk assessment framework to produce meaningful results for operational goals. This study also explored the results of cluster analysis. First, the sample is divided into two groups: large-scale enterprises and medium-sized enterprises. The results of the study found that the information quality of large companies cannot through COBIT 5 risk management to impact on operational goals. However, the information quality of medium-sized companies can through COBIT 5 risk management to impact on operational goals. The second grouping method in this study is to divide the sample into three groups according to the number of years of establishment. The results of the study found that companies with 15 years or less of age and companies with more than 30 years of age haven’t significant influence on the operational goals of their information quality indirectly through COBIT 5 risk management. However, companies that have established companies for 15 to 30 years can indirectly have a significant impact on their operational goals through COBIT 5 risk management.
