企業內控自評E化之風險預警管理

The Risk Warning Management of Internal E-Control Self-Assessment in an Enterprise

企業在面臨全球化的經濟活動及多變的內；外經營環境下，伴隨而來是企業複雜的風險管控問題。本研究動機主要為了評估 E 化內控自評是否可以降低企業管理風險及提升預警機制之效果，並利用 Gowin’s Vee 知識地圖及修正式德菲法作為發展研究策略之方法，接著進行個案實例測試與研究。研究目的在取得 E 化內控自評作業範本及企業的整體風險圖像，提升個案公司在內部控制執行之成效及企業管理風險之預警效果。研究結果發現使用 E 化內控自評系統進行自評作業的有效性；即時性；正確性及風險管理，相較於傳統作法有顯著的改善。並且 E 化內控自評系統可以提升企業對潛在風險因子的預警管控；快速提供管理階層決策資訊；以及縮短海外子公司因區域距離而產生的管理及監控之問題，徹底發揮內控自評核心價值與有效的企業風險預警管理。

With facing the globalizing economic activities and internal or external changing operation environments are brought in the issues on the risk management and control of enterprises. This study aims to evaluate whether the effect of internal E-control self-assessment (E-CSA) can reduce the risk management of enterprises. The study adopts the case study to conduct internal E-CSA’s assessment using Gowin’s Vee knowledge diagram and modified Delphi method as a tool to develop research strategy. This is to obtain the questionnaire template of the internal E-CSA’s operation-level and the overall risk topography of an enterprise, and to help improve the effectiveness of internal control and the early warning system within the case company. The results find that the use of internal E-CSA system much more significantly improve the effectiveness, immediacy, correctness of the company’s risk management than does the use of traditional practice. Moreover, the internal E-CSA system can enhance their potential risk factors for early risk warning management. By timely providing the management information on decision-making and reducing the monitoring problems arising from overseas subsidiaries due to region distances, the internal E-CSA system fully exerts the core value of internal control self-assessment and effective early risk warning management for an enterprise.