內部控制作業流程編寫輔助工具之分析設計研究

Abstract

企業是流程的集合體，而企業流程即為內部控制制度的載體；內部控制制度涵蓋企業所有流程與管理作業，內含企業的做事方法，讓員工有所依循，亦可防止經驗的流失。因應公司規模擴大，營運、系統、流程與作業之變更，法令規章之演進，或因購併及投資帶進新的業務與營運模式等內外在環境之變遷，內部控制制度需隨時檢討、不斷增刪修改，以確保該制度之設計及執行持續有效。員工設計出不完善之內控作業流程，會影響公司達成經營目標。本研究訪查國內部份企業，發現企業內部人員不一定有相關知識及能力確保該制度之完整性、有效性及合法性。當公司越來越大、員工越來越多、業務涵蓋範圍越來越廣時，內部控制制度之維護更形重要及困難。因此，本研究發展出一套編寫輔助工具協助使用者在建立、改善或優化企業流程時，適時將控制活動、管理機制考量在內，以符合內部控制之需求，達成企業之營運目的。 經研究國內外相關文獻，尚未有有效協助維護內部控制文件的系統化方法，因此本研究整理國內外內部控制、企業流程的相關文獻，截長補短並整合專家意見與實務經驗，以提出內部控制作業流程編寫輔助辦法。本研究套用流程改造/再造中「知識塑模」之概念，將各公司於公開發行或上市上櫃時建立之內部控制制度，又或從事流程改造/再造或整合後之內部控制制度，當做「塑模」中的標準流程，用以比對、分析與診斷新增或修改之內部控制作業流程，以及整合併購企業與子公司之內控作業流程。控制重點是設計用來達到作業目的的重要環節，著眼企業因應變動而執行自我優化及調整流程與作業流程之時，需要一套有效率的方法及工具，本研究發展出內部控制作業流程編寫輔助工具，協助使用者於設計作業流程時涵蓋應有之控制重點，增進內部控制文件設計之有效性，以及增進內部控制制度維護之效果效率。

An enterprise is the aggregation of processes. These Business processes are the carrier for internal control; a system of internal control covers all business processes and management operations, thus forming the working method of the enterprise. A system of internal control served not only the guidance for operation but also the retention of know-how. An entity constantly encounters changes, whether the changes are from the business expansion, system, regulations, or new business model from merger or acquisition (M&A), etc. Thus, the system of internal control is subject to timely review and revisions for warranting the design effectiveness and execution efficiency. Conversely, unsound internal control design would often impair the achievability of business objective. After surveying the domestic companies, the managements and employees do not necessarily have the proficiency and competency in designing internal control with completeness, effectiveness, and compliance to regulations. In the meantime, the importance of maintaining an effective internal control to correspond to the business expansion, size of employees, and operation complexity is out of question. As a result, this study aims at developing an editing aid tool in helping design internal controls with efficiency and effectiveness to achieve the business objectives. Current related topics from domestic and foreign research did not provide an effective method to systematically assist in maintaining internal control documents. This research, therefore, is to develop an approach served as an aid tool in editing or documenting internal control after compilation of the related articles of internal controls and business processes, expert opinions and practical experience. Furthermore, this research applies “Knowledge Modeling” concept of Business Reengineering (BPR). The said concept of “Knowledge Modeling” is a benchmarking to process standardization by referencing to the internal control system of publicly listed companies and companies underwent BPR during the process comparison, analysis and diagnostics, and as well as integrating with M&A companies and subsidiaries. Control point is the essential for designing effective internal control system to achieve business objective. Timely update and quality internal controls are more achievable if there were an effective tool in aiding the management or users in compiling the internal controls. Therefore, this research developed an aid tool to assist users to design the internal control with key control points, which increase the effectiveness and efficiency of maintaining the system of internal control.