| 摘要: | 企業為了有效整合內部的資源、降低生產成本及提升競爭力，導入ERP 系統便成為 企業一項重要的選擇。ERP 系統導入後，由於系統的使用、流程的簡化、線上簽核的實施 與無紙化作業的推行，增加了企業內部稽核的困難度。如何透過建立內控稽核系統來改善 企業因ERP 系統的使用而造成的內控風險，避免員工舞弊變的甚為重要且急需探究。 本研究以個案公司為例，藉由深入探討個案公司藉由建立 ERP 內控稽核系統，改善 其內控管理風險的經驗，找出企業建構有效內控稽核系統的方法。在研究方法上採個案研 究法及深度訪談，彙總個案公司ERP 系統進銷存模組中，主要使用的功能與「公開發行 公司建立內部控制制度處理準則」所區分九大交易循環類型中的「銷貨及收貨循環」與 「採購及付款循環」間的關係，進行歸納與整理，以界定個案企業ERP 系統所影響的風 險範圍，再以之與林秀玲 (2005) 提出企業因導入ERP 而導致內部稽核查核風險的改變， 進行系統建置前與建置後的內控管理情形整理與分析。 研究結果發現，企業建置 ERP 內控稽核系統，確實可以改善因導入 ERP 後，導致的 內部稽核於執行查核作業時查核風險的改變，包括有缺乏交易軌跡、處理程序的一致性、 缺乏職能分工、發生錯誤或舞弊型態改變、內部專家支援減少及超級使用者的產生等。本 研究彙總出建置 ERP 內控稽核系統的建置項目，包括內控法規的探討與研究、合理化內 部作業流程、訂定並公布系統稽核項目、開發內控稽核檢查程式、落實績效評估的機制。 同時對於落實內控管理，提出建立內控稽核程式外，還需說服使用者接受、妥善處理員工 抗拒及將內控管理成績併入員工考績等。 關鍵字：內部控制、內部稽核、企業資源規劃、ERP To make a company working more efficient, it need to make effective integrate resource, reduce cost and improve completive, implement ERP could be a critical decision. After implement ERP, due to the use of the system, process become more simplify, it can gradually move towards paperless environments, this will effect and change the way of internal auditing. Through internal Auditing, we will understand how creating an internal auditing system will improve internal control, and can avoid lost. After implement ERP , it changes the way of internal auditing, and has cause the following ricks , this include lack of trading history , consistency in working procedure, lack of division of labor, mistake occurs or change of fraudulent , reduce support from internal specialist, super user occurs..Etc .Through case study, we analyze and summarize the way that company develop an internal control system to avoid those internal audit risks This research demonstrated that applying a successful internal control management, including fully discussion and research of the internal control laws and regulations, checking the logic of working procedure, developing internal auditing system and strengthens the management process Proposed the establishment will control from the inside outside the investigation formula, but also will have to convince the user to accept, to process the staff resistance properly and controls from the inside the management result to merge the staff examination results and so on. Keywords: ERP, Internal Auditing, Internal Control |
