博碩士論文 964401005 詳細資訊




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姓名 周煜為(Yu-Wei Chou)  查詢紙本館藏   畢業系所 企業管理學系
論文名稱 企業資源規劃系統之價值傳遞與風險控制研究
(A Study on Value Delivery and Risk Managementof ERP)
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摘要(中) ERP系統已成為企業不可或缺的工具,而資訊正確性以及風險控制已成為相當重要議題。因此本研究將劃分兩部分進行研究,第一部分主要探討IT治理之價值傳遞(Value Delivery)與ERP系統績效之關係;Delone and Mclean 曾提出系統績效成功模式來進行系統衡量,而本研究將以此模式為基礎,進行顧問/系統供應商的服務品質滿意度對ERP系統績效進行探討,並將IT治理之價值傳遞作為中介變數,分析價值傳遞在其中所扮演之角色;第二部分將針對企業面臨企業中斷風險、流程互依風險與系統安全風險時,依據各類專家意見何採用相關措施,使風險達到最低;在風險控制措施方面包括職責劃分措施、系統發展與維護措施、資料存取措施、資料輸入/出控制措施、資料流程控制措施、硬體與系統軟體控制措施、災害回復計畫措施。為達到最適措施方法之選擇,本研究提出多準則決策模式(MCDM)。首先,本研究採用決策實驗室分析法(DEMATEL)用於探討影響稽核風險之不同因子間的相互關係以及其網絡結構。其次,採用分析網路程序法(ANP)用於獲取各準則之權重,以及措施方案的重要優先順序。本研究不僅提供完整及有系統的架構,可用於評估每個控制風險之措施重要優先順序,其結果亦可對於企業有實務上之貢獻。
摘要(英) Enterprise Resource Planning (ERP) system is an effective tool to decision. The data accuracy and risks control is become important issues. This paper divided into two sections, to explore examines the mediating effects of IT governance-value delivery in the relationship among vendor’s service quality, consultant’s service quality, IT governance-value delivery, and ERP performance; and to highlight the key-points for auditing as identified by various experts. An integrated evaluation model is utilized for IT auditing and risk control which takes into account the intertwined relations between criteria and alternatives, such as business interruption risk, process interdependency risk, system security risk, disaster recovery planning, data processing control, etc.
In order to find optimal internal measures, this investigation presents an enhanced Multiple Criteria Decision Making (MCDM) approach. First, the Decision-Making Trial and Evaluation Laboratory method (DEMATEL) is applied to determine the strength of relationships and to construct a network structure based on the various criteria to ensure risk management. Second, the Analytic Network Process (ANP) is used to determine the relative weights of the criteria, as well as to generate the priorities of the decision alternatives. This study yields a comprehensive and systematic structure that employs quantitative assessments for priority internal measures selection for risk management and also aid enterprise in regard to practical application.
關鍵字(中) ★ 價值傳遞
★ 企業資源規劃
★ 風險管理
★ 多準則決策
關鍵字(英) ★ ANP.
★ DEMATEL
★ MCDM
★ Risks Management
★ ERP
★ IT Governance
★ Value Delivery
★ Internal Control
論文目次 TABLE OF CONTENT
Page
CHINESE ABSTRACT i
ENGLISH ABSTRACT iii
TABLE OF CONTENT iv
LIST OF TABLES vi
LIST OF FIGURES 7
Chapter 1 Introduction 8
Chapter 2 Literature Review 10
2.1 Enterprise Resource Planning 10
2.2 DeLone and McLean IS Success Model 11
2.3 Service Quality 13
2.4 IT Governance 13
2.4.1 Stragegic Alignment 14
2.4.2 Value Delivery 15
2.4.3 Risk Management 17
2.4.4 Resources Management and Performance Measurement 18
2.5 Internal Control in ERP 19
2.6 Internal Auditing 21
2.7 Internal Control Measure 24
Chapter 3 Research Methodology 27
3.1 The Sample 27
3.2 Computation of Weights 29
3.3 Data Analysis 30
3.4 Validate the Mediating Effect of Value Delivery 30
3.5 Dependent Variables and Independent Variables 31
3.6 Decision-Making Trial and Evaluation Laboratory 31
3.7 Analytic Network Process 33
3.8 Evaluation Process of the Research 37
Chapter 4 Results and Discussion 39
4.1 Pearson Correlation 39
4.2 Hypothesis Testing 39
4.3 Mediating Effects Analysis 41
4.4 Results of DEMATEL 44
4.5 Results of ANP 47
Chapter 5 Conclusions 53
5.1 Value Delivery 53
5.2 Risk Management 54
References 58
LIST OF TABLES
Table1 Basic Company Information 27
Table 2 Contingency Tables for Non-Response Bias Analysis 28
Table 3 The Definition of Symbol 30
Table 4 Pearson Correlation 39
Table 5 The Result of Regression 40
Table 6 The Result of Regression 40
Table 7 Summary of Effects in the Regression Model 44
Table 8 Initial Direct-Relation Matrix 46
Table 9 Normalized Direct-Relation Matrix 46
Table 10 Total-Relation Matrix 46
Table 11 Weight of Each Alternative Achieved from All Experts 48
LIST OF FIGURES
Figure 1 I/S Success Model. 13
Figure 2 Focus Areas of IT Governance. 14
Figure 3 Research Model. 19
Figure 4 Monitoring Applied to the Internal Control Process 19
Figure 5 Processes for Controlling Risk 24
Figure 6. Supermatrix. 36
Figure 7 Nonlinear Network. 36
Figure 8 An Overview of the Proposed Model Process 38
Figure 9 Mediating Effects of Value Delivery on the Relationships between Vendor’S Service Quality and ERP Performance. 42
Figure 10 Mediating Effects of Value Delivery on the Relationships between Consultant’S Service Quality and ERP Performance. 43
Figure 11 Framework for Risk Control 45
Figure 12 Relationship between Criteria. 47
Figure 13 Priority of Measures to Reduce IT Risk by All Experts. 48
Figure 14 Priority of Measures to Reduce IT risk by IT Personnel. 49
Figure 15 Priority of Measures for Reduce IT Risk by IT Consultants. 51
Figure 16 Priority of Measures for Reducing IT Risk by Internal auditors. 52
Figure 17 Priority of measures to reduce IT Risk by Users. 52
Figure 18 Comparison among Expert Viewpoints Regarding Controls to Reduce IT Risks. 55
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指導教授 蔡文賢(Wen-Hsien Tsai) 審核日期 2012-7-4
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