Study on Internal Control Applying 'Viewpoints of Architecture'– Selecting L Company as a Case Study
| Autor: | Tzu-Wei Wang, 王子瑋 |
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| Rok vydání: | 2006 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 94 We all know that the constitution is acted as a fundamental law for all the national people to follow. Moreover, the rights and obligations are also required by this critical foundation. In the same way, to enterprises, Internal Control plays a basic role of the future perspectives and strategic planning. We also find that even the most detail procedures should be designed based on the Internal Control. Therefore, a powerful Internal Control is considered a critical factor for a successful enterprise. Taking several examples regulated by the Ministry of Finance, we find out that government really emphasizes a lot on a corporate’s Internal Control. However, the recent Procomp Informatics Ltd. and Infodisc Technology Corp. scandals, which brought great losses for both investors and creditors, thus have proven to be a failure for decades of promoting corporate’s Internal Control. Obviously, the major failure cause comes from the corporate’s Internal Control. In this study, we redesign the model of Internal Control according to the viewpoint of the “architecture” in order to solve the serious situation nowadays. Furthermore, with the new viewpoint of the “architecture” this study is able to reveal current shortcomings of an enterprise. After analyzing the whole situation, we present an “architecture model” of Internal Control. By adopting this “architecture model,” we can improve the process of traditional Internal Control and create a stable system helping future development of an enterprise. We hope that this study can open another aspect of thinking serving as a reference on designing and executing corporate Internal Control as well as enhancing corporate governance. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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