| Summary: | 碩士 === 元智大學 === 管理研究所 === 94 === ABSTRACT
The purpose of this study is to study and analyze the main causes of those companies which fell in serious operational crises consecutively from 1995 to 2004. This study employs the 3 major types of risk defined in New Basel Capital Accord （Basel II, finalized in June 2004, and will be implemented in 2006）to categorize the risk incurring enterprise crises.
This study makes analysis & comparison between the Basel II and ERM of COSO in the areas of Internal Control and Risk Management.
The results are as follows.
(一)60% of crises are incurred by the Operational Risk.
(二)In the independent auditors’ reports, the “qualified
opinion” and “modified qualified opinion” dominated
82% of the total.
(三)72% of the companies incurring crises are audited by
the Big-5 audit firms.
(四)The top-3 industries where crises occurred most
frequently are Electronics, Steel-making and
Construction, with the percentages incurred by
Operational Risk of 63%, 79%, and 50%, respectively.
(五)There is no trend of concentration of crises occurrence
incurred by any one of the 3 risk types during the
period from 1998 to 2001.
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