因應IFRS導入資訊系統內部控制評估機制建構之研究

Information Control Assessment Model for IFRS

2013年台灣已正式採用國際財務報導準則（International Financial Reporting Standards; IFRS），企業面臨資訊環境隨時代的進步，除了其複雜性不斷提昇，相對地資訊系統的查核風險也隨之與日俱增，因此資訊環境的優劣將間接影響企業交易循環的正確性及財務報表資訊的準確性與可靠性。本研究以證期局訂定之「公開發行公司建立內部控制制度處理準則」中的資訊系統內部控制規範為基礎，歸納與分析過去文獻以建構出資訊系統內部控制評估之雛型，透過德爾菲法修正雛型共得12個構面及69個評估要點，再使用層級程序分析法（Analytic Hierarchy Process; AHP）建立一套符合IFRS的資訊系統內部控制評估機制。最後透過個案實證評估機制的實用性，讓企業在面對IFRS導入後能夠精準地進行資訊系統的內部控制及評估控制機制的績效。

In 2013, International Financial Reporting Standards (IFRS) has been adopted in Taiwan. The complexity progress of information environment enterprises facing is increasing constantly, the auditing risk in information system grows relatively with change complexity. The eight cycles of the enterprise are recorded and processed by information system. From the input of the data to the output of the information, most of cycle transactions are processed by information system. The quality of the information for the enterprise is becoming more and more important. Therefore, the information environment will affect the correction of the transaction and the reliability of the financial statements. This research uses firstly the literature review to develop the draft information controls for the public company by using “Regulations Governing Establishment of Internal Control Systems for Public Company” defined by the SEC. Secondly, the experts will modify the draft information controls to comply with the IFRS by the questionnaires of Delphi Method. Thirdly, using the AHP weighs elements and dimensions of information controls for constructing a mechanism in public company of compliant IFRS. Finally, demonstrate the mechanism with a case to prove the feasibility and effectiveness of information controls under IFRS introduction.