內部控制制度導入之探究—以生技業B公司為例
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Date
2016
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Abstract
內部控制是一種管理過程，運用合理且有系統的方式達成資訊的可靠性及完整性，營運效果及效率，與法令及規章辦法之遵循，因此，設計完善的內部控制制度係達成企業營運目標及永續發展的重要關鍵因素。本研究以一家擬於2018年公開發行生技產業之中小企業為個案，探討個案公司如何導入內部控制及導入後之潛在效益。本研究亦探討導入內部控制制度時，個案公司如何與既有之作業程序與品質相關國際認證配合。此外，藉由深度訪談，瞭解個案公司採行內部控制對經理人員及員工可能產生的影響為何。
Internal control is a management process that uses reasonable and systematic methodology to achieve information reliability and integrity, operational effectiveness and efficiency, and compliance with applicable laws and regulations. A well-established internal control system is one of critical success factors for corporations to achieve business objectives and sustainable growth. The objective of this research is to investigate the process of establishing an internal control system and the potential costs and benefits by using a biotechnological company which will participate in initial public offerings in 2018. This research also discusses how the case company coordinates the internal control process with existing procedures and global quality certifications. In addition, the author interviews top management team in order to understand the impacts of introducing internal control on managers and employees.
Internal control is a management process that uses reasonable and systematic methodology to achieve information reliability and integrity, operational effectiveness and efficiency, and compliance with applicable laws and regulations. A well-established internal control system is one of critical success factors for corporations to achieve business objectives and sustainable growth. The objective of this research is to investigate the process of establishing an internal control system and the potential costs and benefits by using a biotechnological company which will participate in initial public offerings in 2018. This research also discusses how the case company coordinates the internal control process with existing procedures and global quality certifications. In addition, the author interviews top management team in order to understand the impacts of introducing internal control on managers and employees.
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Keywords
內部控制, 生技產業, 會計循環, Internal Control, Biotechnology Industry, Accounting Cycle