本研究之探討與主要結論有助於企業了解在COBIT 5 架構下對於內部控制目標的達成度以及在COBIT 5 架構下搭配ERP系統對於內部控制目標的達成度。 ;COBIT 5 is the latest information technology governance framework that released by ISACA in 2012, provides a globally recognized set of principles, practices, analysis tools and models, which is to help improve the quality of information system. Based on the IT governance and management procedure in COBIT 5 can help enterprise reduce and manage risks and align the enterprise goal with IT goal to effectively enhance enterprise operation and create business value. Moreover, the implementation of information system such as enterprise resource planning (ERP) system under COBIT 5 framework could help corporate integrate resources and monitor or use IT assets effectively under organizational and environment change. The main result of this study could help enterprise understand that the effectiveness to achieve internal control objectives under COBIT 5 framework but also COBIT 5 framework with or without ERP system.
