A Case Study of Internal Control Self-assesssment for Domestic Company

• Main Authors: Ming-Jong Yet, 葉明忠
• Other Authors: Miin-Ru Wang
• Format: Others
• Language: zh-TW
• Published: 2000
• Online Access: http://ndltd.ncl.edu.tw/handle/17867764780361531225

碩士 === 中原大學 === 會計學系 === 88 === CSA （Control Self-Assessment） has been implementing for many years in foreign, and has produced a marked effect. When domestic companies were requested to establish and implement CSA by decree of the government in April 1998, they began to attend better to understanding and implementing CSA. The dissertation explores many CSA’s literatures and interviews one domestic company about its experience of implementing CSA in order to assist others in implementing CSA. The dissertation understands and analyzes it’s strategy of implementing CSA in order to find the key factors of success in implementing CSA and the baffles of implementing CSA out, and provide them as reference in implementing CSA.The dissertation’s result shows that:一、The key factors of success in implementing（1）obtaining highest management support（2）the entire personnel participate and take seriously to improve work flow（3）open discussion and don’t prosecute past fault’s liability（4）authorization and immediately improving （5）sustained improvement （6）to excite employees’ potential and establish suitable bonus system for making employees to self manageII、the baffles of implementing CSA（1）passive and acquiescent employee（2）lack for educating and training employee about CSA. At last, the dissertation gives government administrative institution some advice about regulating the policy of administering domestic company to implement CSA, in order to make government to assist better domestic company to implement CSA.