「紡織中心」內部稽核制度之研究

• Main Author: 李新發
• Other Authors: 何照義
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/01836070960619472358

碩士 === 東吳大學 === 企業管理學系 === 91 === Corporate governance is one of the most important subjects in the management academic circle in recent years. Over the past few years, every country in the world has been conducting research on this subject one after another. Currently, in light of the trend of focusing on corporate governance by listed companies at home, whether legal entities will take corporate governance seriously and further strengthen their internal auditing systems is exactly the subject that this research attempts to discuss. The strategy of this case study adopted single case and an integral design to carry out in-depth interviews. The “CTI” was chosen as the research subject which mainly discusses concerns highlighted by the board of directors and supervisor in corporate governance, as well as the influences and countermeasures of research and improvement of the regulations of laws and decrees of the agency in charge over internal auditing systems. This research found that service items expected by the board of directors and supervisor to provide are: strategy planning, performance measuring, risk management, management mechanism, monitoring and control and organizational culture; on the internal auditing department, it found deficiencies in internal auditing systems and provides related countermeasures; it also found that modifications on related laws and decrees by the Ministry of Economic Affairs will have a positive influence on legal entities; and, finally, in this research an important correlation chart is developed in an attempt to call on the management to pay much attention to it and to go a step further to put it into practice.