The Research of Internal Control System Weakness and Deficiency

• Main Authors: Li-chin chan, 詹力錦
• Other Authors: Shaio-Yan Huang
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/44304502603971359700

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 104 === Abstract Due to the growth of the stock market in Taiwan, the impact on the investing market is significant. In recent years, many stock listed companies break out financial fraud, environmental violations and public safety events. As a result, Taiwan Stock Exchange and Taipei Exchange examinedthe applicationsstrictly, and put more emphasis on the effectiveness of internal control. The implementation of such control demands significant resource and time and the scope of controls are broad. Many companies wishing to IPO comply with the regulatory bodies however the effectiveness of such controls are not available to the market. As a result, this research is done through the perspective of professional Auditors to consolidate relevant regulations, focus points of regulatory bodies, this research also includes common examples of fraud, failure of internal control and recommendations in the manufacturing sector. This serves as a guide for companies wishing to IPO self-assess the effectiveness of their internal control procedures and make improvements. This research effectively reduces the structuring of internal control for companies in the stages of applying for IPO. Keyword： Internal Control、IPO、Internal Control Weakness and Deficiency