本研究旨在探討導入國際財務報導準則對內部控制的影響，主要以台灣2013年全面採用國際財務報導準則之企業為研究對象，瞭解在導入前後，內部控制目標與組成要素是否因問卷別、資本市場別與產業別而有所差異。本研究深入分析前項差異，藉以瞭解我國導入國際財務報導準則對內部控制的影響。本研究發現：
1. 導入IFRSs對業務流程及內部控制之影響程度，在內控目標與要素均有顯著差異，「導入後」之影響程度均顯著高於「導入前」。
2. 「IFRSs專案小組負責人」與「內部稽核單位」之看法，在內控目標與要素間並沒有顯著差異。
3. 內控三大目標與五大組成要素之影響程度，在不同資本市場別與產業別之顯著差異程度不盡相同。整體而言不論在導入前後，上市與上櫃公司在不同產業間存在較顯著之差異，金融業之影響程度顯著高於電子業與其他。 / The purpose of this research is to investigate the effect of adopting International Financial Reporting Standards on internal controls. The main subjects of this research are the companies which will adopt IFRSs in 2013 in Taiwan. This research wants to know whether the effects of IFRSs on objectives and elements of internal control show significant differences under different subjects, capital markets and industries. This research analyzes the above effects to understand the effect of adopting IFRSs on internal controls. The main results of this study are as follows.
1. The effects of IFRSs on business processes, on the aspect of objectives, and elements of internal control show significant differences with the adoption of IFRSs. The impacts of three objectives and five elements of internal control after adoption are significantly higher than before adoption.
2. The results of the investigation on chief executives of adopting IFRSs and internal auditors do not show significant differences neither on the aspect of objectives nor on elements of internal control.
3. The impacts of IFRSs on three objectives and five elements of internal control are different under different capital markets and different industries with the adoption of IFRSs. Overall, listed and over-the-counter companies show significant differences under different industries before and after adopting IFRSs. The effect of adopting IFRSs on internal controls under financial industry is significantly higher than under electronic industry and other industry.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0099353026 |
| Creators | 林雅芳 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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