A Study on Enterprises to Implement Japan Sarbanes-Oxley Act's Internal Control Mechanism

• Main Author: 陳聖潔
• Other Authors: 黃木榮
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/75918225800783745096

碩士 === 國立彰化師範大學 === 資訊管理學系所 === 96 === Abstract The motive of this study was to research Japanese enterprises’ experiences of implementation of Japan Sarbanes-Oxley Act and try to find the critical success factors and enforce internal control mechanism to prevent scandal events. The research has two main purposes. The first is to examine the status of the enterprises’ implementation of Japan Sarbanes-Oxley Act in Taiwan. And the other is to offer the critical success factors as references to other enterprises which are trying to implement the Japan Sarbanes-Oxley Act. In-dept interview with experts and Delphi Method were applied in this study and inducted critical success factors to implement Japan Sarbanes-Oxley Act's internal control mechanism of enterprises from the conclusion are as follows : 1.the fulfillment of employees is the most important key to success of the system . 2.reconstruct the framework of the organization and establish a integral and identified business accreditation system to achieve effective internal control, 3.the financial goals designated by the high rank managers have efficient clarification and standards, which can promote the identification of reliable financial risk reports, 4.merchandizing is properly filtered and authorized (or restrained from inappropriate authorization,） 5.whether each operation has it’s operating manuals or it is executed well with regulations, 6.internal communications can accelerate the understandings and executions of internal control objectives , procedures and personal responsibilities among every class of the enterprise, and put internal control procedures into written forms, 7.with sustained and regular monitoring , help managers to confirm the normal operation of internal control mechanisms, 8.with the help of quality management of information and monitoring of operation procedures, diminish financial statement report errors or the occurrence of fraud from IT, 9.and set related controls in written forms to save all of the general and applied control record forms as well. Eventually, the researcher hopes that those conclusions could provide references to the enterprises trying to initiate the implementation of Japan Sarbanes-Oxley Act in the future.