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    政大典藏 > College of Commerce > Department of MIS > Theses >  Item 140.119/143840


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/143840


    Title: 金融控股公司內部控制制度有效性自我檢核表之設計
    A refine of effectiveness self-checklist of financial holdings’ internal control system
    Authors: 姜景生
    Chiang, Ching-Sheng
    Contributors: 林我聰
    Lin, Woo-Tsong
    姜景生
    Chiang, Ching-Sheng
    Keywords: 金融控股公司
    內部控制制度
    內部稽核制度
    內部控制制度有效性自我檢核表
    Financial holdings
    Internal control system
    Internal audit system
    Financial holdings’ internal control system effectiveness self-checklist
    Date: 2010
    Issue Date: 2023-03-09 18:38:30 (UTC+8)
    Abstract: 金融控股公司的形成具有範疇經濟、規模經濟的效果，可以發揮金融集團組織的彈性，達到跨業經營的綜效，以及分散、區隔風險等優點。金融控股公司的主要業務性質單純即僅投資，其主要健全經營手段是良好的公司治理，而嚴謹落實內部控制制度與內部稽核制度就是公司治理的不二法門。
    內部控制制度的目的在於促進金融控股公司健全經營，內部稽核制度的目的在於協助董事會及管理階層查核及評估內部控制制度是否有效運作，並適時提供改進建議。
    本研究以金融控股公司的內部稽核驗證內部控制制度的有效性為重心，工具為一套金融控股公司內部控制制度有效性自我檢核表。檢核表的理論基礎是COSO內部控制五大構面，主要架構為證交所「內部控制制度有效性判斷參考項目」 2010年4月版，設計補充控制活動 (control activity) 構面的項目內容及自評分析工具，協助金融控股公司管理階層、內部稽核驗證內部控制制度的有效性，定位、改進疏漏和薄弱之處，作為檢討修正內部控制制度之依據，合理確保內部控制制度持續有效實施。
    The formation of financial holdings has the effect of category economy and scale economy, which can give full play to the flexibility of financial group organization, achieve synergistic effects of cross-industry operations, as well as the advantages of dispersing and isolating risks. The main business nature of a financial holdings is simply investment, and its main means of sound management is good corporate governance, and the strict implementation of the internal control system and internal audit system is the only way for corporate governance.
    The purpose of the internal control system is to promote the sound operation of financial holdings, and the purpose of the internal audit system is to assist the board of directors and management to check and evaluate whether the internal control system is operating effectively, and to provide improvement suggestions timely.
    This research focuses on the internal audit of financial holdings to verify the effectiveness of the internal control system. The tool is a set of financial holdings’ internal control system effectiveness self-checklist. The theoretical basis of the checklist is the five aspects of COSO`s internal control. The main structure is the "Reference Item for Judging the Effectiveness of Internal Control System" issued by the TWSE in April 2010. The self-assessment analysis tool assists the management and internal audit of financial holdings to verify the effectiveness of the internal control system, locate and improve omissions and weaknesses, as a basis for reviewing and revising the internal control system, and reasonably ensure the continuous and effective implementation of the internal control system.
    Reference: 中文文獻
    1.台灣金融研訓院編撰委員會，(2009)。銀行內部控制與內部稽核。台北 : 台灣金融研訓院。
    2.吳開霖，(1998)。內部控制與內部稽核實務。台北 : 瑞霖企業管理顧問。
    3.林柄滄，(1999)。內部稽核實務。台北 : 中華民國內部稽核協會。
    4.林柄滄，(2002)。內部稽核執業準則。台北 : 中華民國內部稽核協會。
    5.馬光宜、張宏生、林育瑩，(2007)。綠色旅館概念發展及個案之探索性研究。德霖學報，第二十二期，342-345。
    6.馬秀如，(1998)。內部控制－整體架構。台北 : 財團法人中華民國會計研究發展基金會。
    7.胡幼慧，(1996)。質性研究－理論、方法及本土女性研究實例。台北 : 巨流書局。
    8.陳張，(1994)。企業內部控制與稽核制度規劃、設計、實務。台北 : 超越企管顧問。
    9.陳意通，2008。赴美研習轉投資事業管理技能報告。台北 : 台灣電力公司。
    10.陳錦峰、蘇淑美，(2005)。內部稽核新紀元－風險、控制及治理。台北 : 致琦。
    11.韋伯韜、吳俊德、吳立德、蔡淑微，2005。強化政府內部控制機制與內部審核之研究。台北 : 行政院主計處。
    12.黃慶森，(2001)。內部稽核實戰－內部稽核一月通。台北 : 龍眾數位書庫。
    13.黃麗美(2007)。國內銀行業內部稽核之研究。碩士論文，國立臺灣大學，管理學院會計學研究所，台北。
    14.Bittermelon，COSO 內控要素：監督，2010年6 月，檢自 : http://bittermelon2009.blogspot.com/2009/03/coso_25.html
    15.金融監督管理委員會，主管法規查詢系統，2010年6 月，檢自 : https://law.fsc.gov.tw/
    英文文獻
    1.COSO, ( 2004). Control Activities, Enterprise Risk Management - Integrated Framework, Executive Summary Framework, U.S.A.: COSO.
    2.Dimitris N. Chorafas, ( 2001). Implementing and Auditing the Internal Control System, London : Palgrave Macmillan.
    3.Robert R. Moeller, ( 2007). COSO Enterprise Risk Management, Understanding the New Integrated ERM Framework, Hoboken, New Jersey, U.S.A.: John Wiley & Sons, Inc.
    4.COSO Enterprise Risk Management Framework, June 2010, from : http://wiki.mbalib.com/
    Description: 碩士
    國立政治大學
    資訊管理學系
    97932058
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0097932058
    Data Type: thesis
    Appears in Collections:[Department of MIS] Theses

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