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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/92444

    Title: 內部控制機制在企業風險管理上扮演之角色-以某個案公司為例
    Authors: 陳鈺雯;Chen, Yu-Wen
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 風險管理;自行評估作業;內控作業流程;內部稽核;risk management;self-assessment operation;internal control procedures;internal audit
    Date: 2023-07-17
    Issue Date: 2023-10-04 16:01:29 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 全球市場的快速變化和PCB產業的同業競爭加劇,使得企業面臨著越來越多的不確定性風險。如何有效地管理風險和建立完善的內部控制制度已經成為企業經營的一個重要課題。過去,企業的內部控制制度主要是著重於流程的管理和改善,但現在已經進化為風險評估導向的內部控制制度。
    ;The rapid changes in the global market and the intensification of competition in the PCB industry have led to increasing uncertainty and risks for companies. Effectively managing risks and establishing a sound internal control system has become an important issue for business operations. In the past, internal control systems primarily focused on managing and improving processes, but they have now evolved into risk-assessment-oriented systems.
    Occurrences of internal fraud within companies have also highlighted the importance of establishing and implementing robust internal control systems to reduce risks and losses. Establishing and implementing internal control systems requires the joint participation and cooperation of all employees and requires continuous improvement and optimization. Only by establishing a sound internal control system and risk management mechanism can companies better respond to the constantly changing market environment.
    For the PCB industry, due to the formation of customer-exclusive supply chains, companies face increasingly more risks and challenges. Therefore, it is necessary to establish a comprehensive risk management and assessment mechanism to reduce the risks and losses of companies in unknown situations. This requires companies to refer to the Enterprise Risk Management Integrated Framework proposed by the COSO committee, and assist companies in conducting self-assessment of internal controls to establish a sound internal control system, and help establish a comprehensive risk management and assessment mechanism that can effectively prevent future risks.
    Appears in Collections:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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