由於內部控制設計不良及為未落實，造成了霸菱銀行的倒閉。雖然內部控制制度並非萬靈丹，在先天限制下不能發揮它預期的功能，但若能從外部法令面的規範監視及內部實務運作的整體考量，配合內部控制制度架構應有之環節，應更能設計出符合公司須要的控制模式。 再者，在國內證券商積極拓展海外子公司業務的同時，應有的內部控制制度與監理仍無法完全跟上腳步。如何透過制度之設計，達到降低弊端與監理的雙重目標，實為重要之探討議題。 Due to improper internal control design and implementation, Baring bank was bankrupt. The internal control is not the answer to all problems, because of some of its inherit limitations. If we consider both external laws and regulations, and companies’ internal practices, companies with the internal control framework will be able to design a control system that better suits its need. Moreover, while the domestic security companies expand to overseas actively, the internal control and monitoring systems are not well designed to this new type of business forms. The purpose of this thesis is to propose an effective internal control system to reach the goals of reducing possible abuses for securities companies that plan to expand overseas.
