The Relationship between Authorities of Directors, Supervisors, Auditors and Managers and Effectiveness of Internal Control Systems in Taiwan

• Main Authors: SHANG-CHAN JUAN, 阮上展
• Other Authors: Pei-Gi Shu
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/24256951984016716335

碩士 === 輔仁大學 === 管理學研究所 === 93 === Title of Thesis：The Relationship between Authorities of Directors, Supervisors, Auditors and Managers and Effectiveness of Internal Control Systems in Taiwan Name of Institute：Graduate Institute of Management Fu Jen Catholic University Name of Student：Shang-Chan Juan Advisor：Pei-Gi Shu Total Pages：98 Abstract： The purpose of this study is to investigate the status of Internal Control Systems by Public Companies in Taiwan. The methods were used including in-depth interview and Likert Scale. The internal control systems of a public company are designed by its board of directors and managers. A public company shall review the systems from time to time, to adapt to changes in its internal and external environment and to ensure sustained design and operating effectiveness of the systems. Internal audits assist the board of directors and mangers in inspecting and reviewing defects in the Internal Control Systems as well as measuring operational effectiveness and efficiency, and shall make timely recommendations for improvements. Authorities of directors, supervisors, auditors and managers can influence different effectiveness of Internal Control Systems.