RFID應用對企業內部控制影響之研究

• Main Authors: 江美英, Mei Ying ,Chiang
• Language: 中文
• Published: 國立政治大學
• Subjects: RFID; 內部控制
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0094932068%22.

當企業引進新科技應用時，除了看到新科技所帶來提升品質、降低成本、創造營收各種正面的效益外。管理者及稽核控制人員心中難免有所疑惑，真的沒有負面的影響嗎? 是不是會因為新科技的引進造成其他管理控制的問題，會不會產生更多經營的風險? 會不會影響到營運績效與效果、財務報表的可靠性及法令的遵循。是不是要設計更多的新的控制活動或調整現行管理控制模式來降低新技術引進所產生的風險。這都是令人困擾及擔憂的議題。 本研究針對RFID已經發展的應用的方向，來歸納RFID的管理控制特性。並將這些特性與影響內部控制規劃與執行時所面臨的困擾與弱點進行研究。尋找可否透過RFID的導入來改善這些困擾及弱點。從本研究結論來看，RFID的應用在規劃面有正面的影響。亦就是企業引進RFID可以改善營運風險的控制。而且從內部控制執行面的-銷售及收款循環、採購及付款循環及生產循環的弱點來研究分析，RFID亦可以改善跟杜絕某些企業常發生的控制缺點。 因此本研究顯示，企業導入RFID不只是在物流管理的提升服務品質、縮短處理時間、降低人工成本、確保資產安全這些效益外，RFID對企業的內部控制設計及執行更有意想不到的效益。因此企業在評估導入RFID時，對於應用的效益部份絕對可以增加一項，『改善企業控制環境、提升控制效率』。 === While new technology is applied to an enterprise, do either the managerial level or the auditor doubt of any negative effects besides its positive effects to improve quality, to bring down cost and to boost up revenue? Will the newly-introduced technology cause any other managerial or controlling problems? Will it create more risks in running a business? Will it affect the operational performances and results, the reliability of financial reports and the compliance of laws and regulations? Are there more new controlling activities need to be designed or the existing managerial controlling model needs to be adjusted to reduce risks caused by these new applied technologies? The above mentioned are really obsessive and worrying issues. This research paper is to induce the managerial control properties of RFID in accordance with its existing applications. The purpose is to analyze the founded properties, the effects of internal audit control and the weak points confronted during implementation, hence to look for the improvement through the application of RFID. The conclusion of this research showed that the application of RFID did cause the positive effects. In other words, the introduction of RFID in an enterprise will reduce operational risks. Also the analysis of the weak points of internal audit control (Revenue Cycle, Buying Cycle and Production Cycle), also revealed the introducing of RFID will reduce and eliminate some frequently happened controlling defects in an enterprise. This research revealed that the application of RFID in an enterprise will not only enhance the quality of logistic management, but will also shorten the time of job processing, reduce the labor cost, ensure the safety of assets and other unexpected benefits during the design and implementation of internal audit control of an enterprise. Thus during the assessment of RFID application in an enterprise, it is unquestionably to add ‘improvement of control environment’ and ‘enhancement of control efficiency’ to its advantages.