透過本研究的檢驗，在資訊系統中，內部控制目標跟資訊品質有明顯之相關性。為找出使公司達成內部控制目標的重要因素，該研究假設企業透過瞭解內控要素中與資訊系統的資訊溝通及風險評估來確實完成內部控制目標。Baron和Kenny（1986）的文章中提到中介效果為一種會影響依變數的管道，而我們發現，透過改善資訊品質確實的提高企業評估風險並達成內控目標，而資訊品質確實會因為落實內控要素的提升而有效地達成幫助企業完成內控目標。最後，本研究結果顯示，在此模型中內部控制要素確實與內控目標有發揮其作用, 在本文中亦提供了一些結論來解釋內控目標如何被達成。;This paper examines the effects of the relationship between Information Quality in Information System and Internal Control Objectives to discover the main factors that enable corporations to efficiently realize these Objectives. This study posits that firms achieve Internal Control Objectives through understanding the components of Information Communication and Risk Assessment. Baron and Kenny (1986) discussed the mediatings that influence channels of dependence. We find in the research that Information Quality of Information Systems can help enterprises to efficiently assess risk and achieve Internal Control Objectives. Finally, the results derived in this study show that the structures play the role of components of Internal Control. In this research, we provide some conclusions to illustrate how Internal Control Objectives were achieved herein.
