內部稽核價值創新與數位化轉型之研究：以台灣S公司為例

Abstract

健全的公司治理需要內部控制制度之有效運作，而內部稽核的價值在於提供具有獨立性、客觀性之確認服務及諮詢服務，以確保內部控制制度得以合理且持續有效的實施。然而在面臨企業利用數位科技的力量，改善製程、能源及供應鏈管理，推動淨零的創新轉型，營運活動變得更加多元及複雜時，內部稽核部門應調整演進，才能提供管理階層更有前瞻性的洞見及風險管理，以強化在組織中的地位及價值。以及內部稽核人員應利用新科技的數據分析，提升稽核的效果及效率。

本研究以資訊服務暨軟體業S公司的內部稽核部門為例，探討內部稽核部門從提供基本的確認與諮詢服務，為了因應公司的成長與創新轉型，經過多年的佈局與發展演進，自我評估內部稽核抱負模型及數據分析能力成熟度，直到2021年導入視覺化分析的數位化轉型過程，成功建立預測性分析能力，更即時了解公司風險全貌，以提供更有價值、多元的服務，而創新視覺化的稽核報告更受到董事會的肯定。

本研究並藉由訪談上市櫃公司稽核主管來進一步了解數位化轉型對公司及內部稽核價值的影響，以及每家公司目前的因應做法，希望提供欲發展內部稽核數位化轉型的同業加以參考。

Sound corporate governance requires the effective operation of the internal con- trol systems, and the value of internal audit lies in providing independent and objective assurance services and consulting services to reasonably ensure the continual operating effectiveness of the internal control systems. However, in the face of enterprises using the power of digital technology to improve manufacturing processes, energy and supply chain management, and promote zero carbon emission innovation and transformation, operating activities become more diverse and complex. The internal audit department should adjust and evolve in order to provide management with more forward-looking insights and risk management, so as to strengthen its position and value in the organization. And internal auditors can use the data analysis of new technology to enhance the effectiveness and efficiency of auditing.

This research takes the internal audit department of S company in the information service and software industry as an example, and discusses the internal audit department from providing basic assurance and consulting services to responding to the company's growth and innovation transformation. After years of development evolution, self- assessment of the audit ambition model and the maturity of data analysis capabilities, the digitalization and transformation process of visual analysis was introduced in 2021, and the predictive analysis capabilities were successfully established. The audit report is more often praised by the board of directors.

In this case study, interviews with CAEs of listed companies were conducted to further understand the impact of digital transformation on the company and internal audit, as well as the current response practices of each company, hoping to provide reference for peers who want to develop digitalization and transformation of internal audit.