頁籤選單縮合
題 名 | 企業流程改造下內部控制之對策模式=A Strategic Model of Internal Control for Business Process Reengineering |
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作 者 | 顧添利; | 書刊名 | 實踐學報 |
卷 期 | 29 1998.06[民87.06] |
頁 次 | 頁209-231 |
分類號 | 494.542 |
關鍵詞 | 企業流程改造; 職能分工; 工作流程; 資訊技術; 自動化內部控制; Business process reengineering; Segregation of duties; Work flow; Information technology; Automated internal control; |
語 文 | 中文(Chinese) |
中文摘要 | 「企業流程改造」的管理新思潮近年來席捲了企業實務界與學術界。其雖然可經 由作業流程的改善而增進了企業組織的整體效能,但也因此削弱了「內部控制」的功能,使 稽核人員面臨的挑戰大為增加。在企業流程改造的過程裡,垂直的階層組織被改為扁平的架 構,機能性部門轉變為流程工作小組,因而使得傳統的控制架構不復存在。所以如何在企業 流程改造的環境下建立新的內部控制架構,以確保整個工作流程的可靠與安全,將會是一個 重要的研究問題。本研究認為「職能分工」的內控原理,可做為企業流程改造下強化內部控 制功能之理論基礎,進而提出一個自動化內部控制的對策模式。企業組織可以利用這個對策 模式來建構新環境下之自動化內部控制系統,而使得流程改造對企業組織的好處與內部控制 對企業交易活動的安全防護,可以魚與熊掌兼得。 |
英文摘要 | The new management notion of Business Process Reengineering (BPR) has greatly impacted both the Business and academic sectors recently. Although it increases total effectiveness of the business through process improvement, it weakens the function of internal control and makes the auditors in trouble. In the process of business reengineering, the vertical and hierarchical organization is flattened. In addition, a functional department converts into a team dealing with work process. Therefore, the traditional control structure does not exist any more. In order to ensure the reliability and safety of the whole process of the work, it is essential to establish a new structure of the internal control for the new business environment. This research proposes to use the principle of "segregation of duties" as the theory foundation to enhance the function of the internal control in the new environment of business process reengineering and presents a strategic model of internal control. An automated internal control system of the new business environment could be established by the strategic model. With the use of it, the business could get benefits from both the effectiveness of the business process reengineering and the safe protection of internal control for business transaction at the same time. |
本系統中英文摘要資訊取自各篇刊載內容。