Association research between internal control visibility and corporate governance

• Main Authors: Chih-Jen Tseng, 曾志仁
• Other Authors: Zong-Ying Zhou
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/62679485371509685775

碩士 === 輔仁大學 === 管理學研究所 === 97 === Corporate governance is the objective of corporate social responsibility achievement and has close connection with internal control system. In order to optimize company operation and to assist high-level managers fulfilling their duties, it is necessary to build a complete internal control system. In this system, CSA (control self-assessment) is the required operation process used to ensure the availability of its design and performance and to achieve internal control information visibility. This research is working on the topic about how to perform CSA to achieve corporate governance by making internal monitoring organizations, such as board of stockholders, board of directors, supervisors and managers, use transmitted internal control information to supervise executive managers. This research is intended to work on the problem experienced by the internal monitoring organizations(board of stockholders, board of directors, supervisors and managers)while making efforts in achieving corporate governance, and the resolution contributed by scholars for internal monitoring system problem. In addition, this research also validates the resolution’s availability based on practical operations. For this research, domestic and foreign literatures about corporate governance, internal control and CSA are first organized to be the structure base. Then, takes example of a real domestic case to research and learn about CSA implement and relative problem resolutions. The outcome can be the reference of other companies who implement CSA. The conclusion is that performing CSA can not only effectively implement internal control, but also can validate and resolve the problem experienced during corporate governance and internal control implement.