Internal Audit Efficiency Enhancement – A Case Study of Procurement and Payment Cycle of A Company in LCD Industry

• Main Authors: Chun-Ming Liu, 劉俊銘
• Other Authors: Hilary Cheng
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/88575802109944314981

碩士 === 元智大學 === 管理研究所 === 97 === Along with the era advancement, has speed up the change of economics environmental, resulted the market challenge become more severity. Moreover, the earth is flat, supplier who involved in multinational production is considered normal. Besides, rapid growth in IT technology, also provide the potential areas to the corporation to utilize the several of system (for example PDM, ERP, APS, SCM) as to integrate the resources efficiently, simplify the work flow and increase the competition ability. During manual work in those days, audit process is only emphasis on sampling audit focus on the work procedures. Nowadays, paperless become popular and data volume has increase more than 10 thousand times. Internal audit process has been utilized several E-system to carry out the sampling audit or inspection effectively. It is more efficient in sample or data collection so as to ensure the work procedures are complying with the standard procedures. This research was selected one of the LCD Manufacturing Company with purpose as to further study on E-system applications that improve the control points of internal audit. Besides, any non-conformity can be easily trace-ability and allow the opportunity for improvement action. It helps to reduce the Management Risk and further enhance the business development.