內部控制機制在企業風險管理上扮演之角色－以某個案公司為例

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题名:	內部控制機制在企業風險管理上扮演之角色－以某個案公司為例
作者:	陳鈺雯;Chen, Yu-Wen
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	風險管理;自行評估作業;內控作業流程;內部稽核;risk management;self-assessment operation;internal control procedures;internal audit
日期:	2023-07-17
上传时间:	2024-09-19 16:30:42 (UTC+8)
出版者:	國立中央大學
摘要:	全球市場的快速變化和PCB產業的同業競爭加劇，使得企業面臨著越來越多的不確定性風險。如何有效地管理風險和建立完善的內部控制制度已經成為企業經營的一個重要課題。過去，企業的內部控制制度主要是著重於流程的管理和改善，但現在已經進化為風險評估導向的內部控制制度。而企業內部舞弊案的發生也提醒了企業要重視內控制度的建制和落實，以減少風險和損失。然內控制度建立後之是否有效落實，需要全體員工的共同參與和合作，並需要不斷的改進和優化。只有建立完善的風險管理機制及因應企業內流程的內控制度，企業才能更好地應對不斷變化的市場環境。對於PCB產業而言，因為客戶專屬供應鏈形成，企業所面臨的風險和挑戰越來越多，因此，必須建立完善的風險管理和評估機制，以減少企業在未知情況下的風險和損失。這需要企業依據COSO委員會所發布的企業風險管理整合架構，並協助企業進行內部控制的自我評估，以落實完善的內部控制制度，幫助公司設立全面的風險評估管理機制，可以有成效的預防未來的風險，進而提升企業因應市場變化和競爭挑戰的能力。 ;The rapid changes in the global market and the intensification of competition in the PCB industry have led to increasing uncertainty and risks for companies. Effectively managing risks and establishing a sound internal control system has become an important issue for business operations. In the past, internal control systems primarily focused on managing and improving processes, but they have now evolved into risk-assessment-oriented systems. Occurrences of internal fraud within companies have also highlighted the importance of establishing and implementing robust internal control systems to reduce risks and losses. Establishing and implementing internal control systems requires the joint participation and cooperation of all employees and requires continuous improvement and optimization. Only by establishing a sound internal control system and risk management mechanism can companies better respond to the constantly changing market environment. For the PCB industry, due to the formation of customer-exclusive supply chains, companies face increasingly more risks and challenges. Therefore, it is necessary to establish a comprehensive risk management and assessment mechanism to reduce the risks and losses of companies in unknown situations. This requires companies to refer to the Enterprise Risk Management Integrated Framework proposed by the COSO committee, and assist companies in conducting self-assessment of internal controls to establish a sound internal control system, and help establish a comprehensive risk management and assessment mechanism that can effectively prevent future risks.
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