會計師審查公開發行公司內部控制制度之研究

Abstract

我國於民國87年發布之公開發行公司建立內部控制制度處理準則、美國於西元2002年公布之沙氏法案以及日本於西元2006年公布之金融商品交易法中，均規範公開發行公司及上市公司每年度應評估內部控制制度並向主管機關提出內部控制報告書。除我國僅規定在特定情況下公開發行公司須委託會計師對其內部控制進行審查外，美國及日本均規定，上市公司之簽證會計師每年度均須對公司所出具之內部控制制度報告書進行評估或直接對內部控制制度進行審查。 本研究之目的在分析比較我國與美國及日本在會計師對內部控制制度實地審查之相關規定，並探討我國公開發行公司建立內部控制制度處理準則是否應修正，要求簽證會計師對公開發行公司每年度出具之內部控制制度聲明書進行評估並出具意見。 經向國內公開發行公司之財務會計及內部稽核人員以及會計師事務所專業人員問卷調查結果如下： 1. 7成以上之財務主管、內部稽核人員及會計師事務所人員均同意，會計師對公開發行公司所出具之內部控制制度聲明書進行評估且出具報告，可提高其聲明書之可信度。 2. 9成以上之財務主管、內部稽核人員及6成以上會計師事務所人員均同意，會計師對內部控制制度之設計及執行進行查核且出具報告，可降低公司發生舞弊之可能性。 依研究及問卷分析結果，建議如下： 1. 考慮規定上市�櫃公司簽證會計師每年須對公司所出具之內部控制制度聲明書或內部控制制度之設計及執行有效性進行審查並出具意見書。 2. 修改現行規定重要子公司內部控制制度評估方式，由內部稽核人員或委託其他外部專家執行查核，並制定子公司之營業收入或總資產佔合併營業收入或合併總資產達一定比例時，須委託會計師對該子公司之內部控制制度之設計及執行進行實地審查並出具報告。 3. 考量美國及日本對會計師查核內部控制制度之準則，制定我國會計師查核上市�櫃公司內部控制制度之遵循準則。 4. 主管機關應對上市�櫃公司內部控制制度自行評估及會計師專案審查報告及工作底稿進行實地審查。

Regulations Governing Establishment of Internal Control Systems by Public Companies in Taiwan announced in 1998, Sarbanes-Oxley Act in the U.S.A. enacted in 2002 and Financial Instruments and Exchange Laws in Japan announced in 2006 stipulate that public and listed companies are required to report the assessment of its internal control to the regulator annually. Except that, under certain specific circumstances, public companies in Taiwan need to engage independent accountants in performing an audit of its internal control systems, while, the auditors of listed companies in the USA and Japan are required to annully perform an evaluation on the internal control report issued by listed company or perform an audit of internal control directly. This study is to analyze the regulations requirement for the audit of internal control performed by independent accountants in Taiwan, the USA and Japan and to investigate if it is necessary to amend the Regulations Governing Establishment of Internal Control Systems by Public Companies to request the independent accountants to perform an evaluation on the internal control report issued by public company and to issue an independent opinion accordingly. The results of a survey conducted for the finance and accounting managers and internal auditors of public companies and independent accountants in Taiwan show the following: 1. More than 70% of respondents agreed that it will increase the credibility of internal control reports issued by public companies if the report is evaluated by their auditors. 2. More than 90% of accountants and internal auditors and 60% of independent accountants agreed that it will reduce the possibility of

fraud occurring in public companies if the auditors perform an audit of their internal control systems and issue an independent opinion accordingly. Based on the result of this study and survey, the following matters are recommended: 1. It is recommended that the auditors of listed companies perform an evaluation on the internal control assessment issued by listed companies or an audit on the design and implementation effectiveness of internal control systems of listed companies and issue an independent opinion. 2. The evaluation of significant subsidiaries’ internal control systems should be changed to have the internal auditors or external specialists perform an audit on the internal control systems. In addition, it is recommended that the internal control systems of the subsidiary be evaluated by auditors if its turnover or total assets represent a significant portion of the consolidated turnover or consolidated total assets. 3. With reference to the guidance for auditors performing an audit of internal control systems in the USA and Japan, a detailed guidance is suggested to be issued for the independent accountants’ reference when they perform an audit of internal control systems. 4. The regulators need to perform a review of the related working papers of self assessment of internal control systems conducted by listed companies and audit of internal control systems performed by independent accountants.