| Summary: | 碩士 === 文化大學 === 會計研究所 === 86 ===
Some reports address the concept of control self-assessment in 1996 and 1997, but many companies in Taiwan ignore this important issue. These companies neither ignore the concept of internal control nor develop the control self-assessment system. Therefore, the topic of this report is trying to emphasize these issues for companies of Taiwan manufacture.
The objective for this research is discussing the internal control system in Taiwan's manufacture companies. To begin with the research, literature review and case simulate regarding this topic were conducted to build research concept. The concept can be helped manufacture to design, execute and evaluate their internal control system.
The results indicate that companies can easily obtain the goals through the concepts of metastandards, especially in production cycle. Control self-assessment is a powerful management tool, because companies can decrease inefficient operations and increase product quality through implementing it.
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