| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 100 === 2009, as globe economics confronting the financial crisis world wide, it has brought development opportunity to our local medical device enterprises.The medical device field is the shinning future industry from its aspect, also come with great value of investment.Ensuring enterprises operate and function towards it’s own target achievement, it should have intact internal control system built-in to attain superior business performance.According to internal control’s standard, reasonable design of the system and evaluate periodically will ensure enterprises avoids anthropic factor’s loss. This decreases the possibilities of errors, fraudulence and corruption. In another hand, it increases management efficiency and secure enterprise’s achievement of intention in execution. Additionally, augment transparency of management, enhance investor’s trust and faith towards enterprises, and publicity.
The purpose of this study is to setup an intact internal control system for a case scenario of a medical device enterprise. The exploration and study of the critical point which needs to be emphasize and monitored within the medical device industry can promote its system scale. Environmental control、 risk evaluation、operation control、information and communication、monitoring are five major factors of internal control system to analyze this case scenario’s internal structure.
All the system and operating procedure were created based on good will. However, every clause within the system S.O.P.’s performance is depending on “executor”. The purpose of ERP setup internally is applying internal control to be practicable and avoid also address the operation hazard which allow enterprise manager take precaution and respond.
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