以內部控制強化公司治理之探討

• Main Authors: Tu-Tsun Tsai, 蔡篤村
• Other Authors: Chung-Fern Wu
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/71414516515524800947

碩士 === 國立臺灣大學 === 會計學研究所 === 90 === Management and boards in today’s organizations face more dramatic demands, challenges, and opportunities than ever before in fulfilling their commitment to oversight of stakeholder investment. Corporate accountablity, governance, risk mitigation are just a few concerns that pepper the thoughts of senior management and boards of directors in contemporary organizations. The ensuring of organizational ethics, efficiency, economy, and effectiveness requires a much broader approach today than even as recently as five years ago. Corparate governance is the organization’s stratigic response to risk. The choice is simple: Either keep up or get out; playing “catch up” is no longer an option. The stakes are too high, the potential losses too great. This thesis analyzes the relationship between internal controls and effective corporate governance by studying five real cases including the collapse of Barings, the fraud of International Security Corp., the collapse of Taiwan public listed companies, ENRON, and the fraud of AIB Bank. The analyses suggest that organizations everywhere should: ‧Exhibit an ethical “tone at the top”. ‧Hire only the honest and ethical employees. ‧Establish an effective risk management program and a strong system of internal control. ‧Establish and maintain a competent internal auditing function. ‧Continuously monitor the organization’s operations, policies, and procedures by board (Audit committee) and governing authority.