本研究為探討IT治理於IS資訊品質與內部控制目標間之中介效果之影響，透過問卷發送方式對我國上市櫃及興櫃公司進行研究，再經統計分析獲得以下研究結果，IS資訊品質對IT治理達成度有顯著性影響；IS資訊品質對於報導目標有顯著性影響；IS資訊品質無法直接對營運目標產生顯著性影響;IS資訊品質能透過IT治理這項中介變數，對報導目標及營運目標產生顯著性影響;本研究建議若企業在已能產出品質良好資訊的前提下，進一步針對IT治理進行著手，能夠讓企業更有效地達成報導目標及營運目標，使利害關係人信任度提高，管理階層亦能使決策的制定和執行更加有效。 本研究亦探討透過企業是否導入ERP系統作為分群基礎，在相同研究架構下是否會有不同之研究結果，在分群分析後發現有導入ERP系統之企業與原先模型之顯著性特徵相同，而未導入ERP系統企業之IS資訊品質對於報導目標沒有顯著性影響，此外IT治理對於報導目標沒有顯著性影響，IT治理對於營運目標之顯著性影響降低;本研究建議如前述所言，若企業想針對IT治理進行著手，或許導入ERP系統是理想的第一步，可以藉由ERP系統大幅提升IT治理在企業中之影響力，藉而達成報導目標及營運目標。 ;This study explores the impact of IT governance on the mediating effect between IS information quality and internal control objectives. It conducts research on Taiwan′s listing, OTC and emerging stock company through questionnaires, and obtains the following research results through statistical analysis.IS information quality has a significant impact on IT governance attainment; IS information quality has a significant impact on reporting objectives; IS information quality cannot directly have a significant impact on operational objectives; IT governance can be used as an intermediary variable makes IS information quality have a significant impact on reporting objectives and operational objectives. This study also explores whether or not there will be different research results under the same research framework if the company imports ERP systems as a basis for grouping. After cluster analysis, it is found that companies that have imported ERP systems have the same distinctive features as the original models. In the grouping of companies that haven’t imported ERP system, the IS information quality had no significant impact on the reporting objectives. In addition, IT governance had no significant impact on the reporting goals, and the impact of IT governance on the operational goals was reduced.
