The Research of Internal Control Risk Evaluation: Case from Taiwanese High Tech Industries

• Main Authors: Huang, Chu-Mei, 黃朮美
• Other Authors: Yann, Chee-Wha
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/07922671391798358636

碩士 === 國防管理學院 === 資源管理研究所 === 96 === As enterprise fraud events occur frequently, it is prevails over the world that risk evaluation is took into consideration into internal control. However, it is not prevails in Taiwan that the auditor can just make judgment subjectively for there is rare tools or software to evaluate the internal control risk rate. The related researched utilized the Analytic Hierarchy Process to acquire the weight of risk factors, which assumed the risk factors are independence one another. Actuality, the risk factors are interdependent that this research utilized the Analytic Network Process to obtain the weight of risk factors and provides an internal control risk evaluation model for the auditor. And then this research used the score obtained by the weights to achieve a best allocation of auditing resources. As high tech industries are the core economic entities in Taiwan and they will result in significant influence for the society, economic and investor in Taiwan, this research focus on Taiwanese High Tech Industries. There are 16 expert questionnaires were collected, and then this research utilized the geometric mean method to evaluate the expert survey. Thus the weight of internal control risk factors under high tech industries is obtained. The result shows that control environment is the most important factor among others. The importance rank of the risk factors are control environment, monitoring, information and communication, risk assessment and control activities. Finally, this research used a case study to examine the feasibility of the proposed internal control risk evaluation model and resources allocation. The results show that the proposed model is feasible.