COBIT 5 IT治理於COBIT 5 管理程序與內部控制目標之中介效果

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Title:	COBIT 5 IT治理於COBIT 5 管理程序與內部控制目標之中介效果
Authors:	趙婉茹;Chao, Wan-Ju
Contributors:	企業管理學系
Keywords:	COBIT 5;IFRS資訊品質;內部控制;企業資源規劃;COBIT 5;IFRS Information Quality;Internal Control;Enterprise Resource Planning (ERP)
Date:	2018-06-28
Issue Date:	2018-08-31 11:50:20 (UTC+8)
Publisher:	國立中央大學
Abstract:	COBIT 5 是目前ISACA於2012年頒布的最新資訊治理架構，提供一套全球公認的原則、實踐、分析工具和模型，幫助提高資訊系統的品質與價值，並透過其所訂定的IT治理與管理程序來降低企業風險，使企業目標與IT目標能夠一致，進而提升企業營運效率並創造價值。此外，企業所使用的資訊系統如企業資源規劃(ERP)系統與COBIT 5 架構搭配，能夠幫助企業更有效地整合資源，使組織在經歷內部變革或外部環境變動下能夠更有效地監控及運用IT資產來實現價值。因此，本研究主要探討在COBIT 5 架構下能否幫助企業達成內部控制目標，以及在企業有無導入ERP系統的狀況下，COBIT 5 架構對於內部控制目標的影響性。本研究之探討與主要結論有助於企業了解在COBIT 5 架構下對於內部控制目標的達成度以及在COBIT 5 架構下搭配ERP系統對於內部控制目標的達成度。 ;COBIT 5 is the latest information technology governance framework that released by ISACA in 2012, provides a globally recognized set of principles, practices, analysis tools and models, which is to help improve the quality of information system. Based on the IT governance and management procedure in COBIT 5 can help enterprise reduce and manage risks and align the enterprise goal with IT goal to effectively enhance enterprise operation and create business value. Moreover, the implementation of information system such as enterprise resource planning (ERP) system under COBIT 5 framework could help corporate integrate resources and monitor or use IT assets effectively under organizational and environment change. The main result of this study could help enterprise understand that the effectiveness to achieve internal control objectives under COBIT 5 framework but also COBIT 5 framework with or without ERP system.
Appears in Collections:	[Graduate Institute of Business Administration] Electronic Thesis & Dissertation

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