| Summary: | 碩士 === 銘傳大學 === 傳播管理研究所碩士班 === 95 === The purpose of this research is to explore internal control in Taiwan TV companies. Due to a series of fraudulence, like Enron, ArthurAndersen, WorldCom and Chinarebar in January 2007, enterprises are trying to retrieve the confidence of the investors by broaching corporate governance. Most corporations have an organizational framework today which includes the separation between owners and managers, and internal control plays an important role, not only achieving the management objective but also making sure the security of the operation and improving information quality. However, this concept is little in the related researches of media industry.
The structure of TV industry changes a lot in recent years, and private terrestrial TV will follow the business logic with the enterprises in the future. Besides, cable TV must move toward groups and centralization increasingly. According to the past events, this resesrch was started from the theory of corporate governance and focused on the internal control to build a set of indicators about internal control of Taiwan TV companies.
Therefore, this research used the documentary bibliography to establish questionnaire, totally 3 times modified questionnaire is mailed to the Delphi expert group which is composed of 27 experts. It is analyzed and worked out the internal control indicators of Taiwan TV companies by AHP, including control environment, information and communication, control activities, monitoring, and risk assessment.
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