The Feasibility study of strengthening Internal Audit by Digital Evidence in Aluminum manufacturing companies

• Main Authors: Yang, Chih-Kai, 楊智凱
• Other Authors: TSENG,HSING-CHAU
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/81588399185437233000

碩士 === 長榮大學 === 高階管理碩士在職專班 === 100 === In this low-profit generation, the intense competition makes managers operate their businesses very carefully. In recent years, with the improvement of information technology, information systems were introduced for the effective enterprise resource integration. For instance, ERP, APS, SCM, PDM and so on. Information can be checked mutually with each other and be provided quickly by these systems. With these benefits, managers can make decisions to increase the whole enterprise competitiveness. Manual handling was limited by time and space. Thus most of the time sampling was used in an audit. It wasn’t a comprehensive investigation and couldn’t completely avoid employees’ deliberate frauds and honest mistakes. Nowadays, e-enterprises follow its internal control procedure. In a final audit, they can even check all the information both vertically and horizontally with each other. Information system was usually defined in e-system of enterprise, but in this study its definition will be expanded into digital evidence, namely E-Mails, pictures, videos and other digital information of an enterprise will be audited. This study takes a great domestic aluminum manufacturer as an example. By comparing manual handling and e-system, it attempts to prove that by using e-system whether mistakes and frauds can be reduced or not and whether it can improve management performances, reduce operational risk and increase corporate profits or not.