We all know that the constitution is acted as a fundamental law for all the national people to follow. Moreover, the rights and obligations are also required by this critical foundation. In the same way, to enterprises, Internal Control plays a basic role of the future perspectives and strategic planning. We also find that even the most detail procedures should be designed based on the Internal Control. Therefore, a powerful Internal Control is considered a critical factor for a successful enterprise.
Taking several examples regulated by the Ministry of Finance, we find out that government really emphasizes a lot on a corporate¡¦s Internal Control. However, the recent Procomp Informatics Ltd. and Infodisc Technology Corp. scandals, which brought great losses for both investors and creditors, thus have proven to be a failure for decades of promoting corporate¡¦s Internal Control. Obviously, the major failure cause comes from the corporate¡¦s Internal Control.
In this study, we redesign the model of Internal Control according to the viewpoint of the ¡§architecture¡¨ in order to solve the serious situation nowadays. Furthermore, with the new viewpoint of the ¡§architecture¡¨ this study is able to reveal current shortcomings of an enterprise. After analyzing the whole situation, we present an ¡§architecture model¡¨ of Internal Control. By adopting this ¡§architecture model,¡¨ we can improve the process of traditional Internal Control and create a stable system helping future development of an enterprise. We hope that this study can open another aspect of thinking serving as a reference on designing and executing corporate Internal Control as well as enhancing corporate governance.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0703106-160901 |
| Date | 03 July 2006 |
| Creators | Wang, Tzu-Wei |
| Contributors | Chin-Fu Ho, Willam S Chao, Jen-Her Wu |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0703106-160901 |
| Rights | not_available, Copyright information available at source archive |
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