| Summary: | 碩士 === 華夏科技大學 === 資訊科技與管理研究所碩士在職專班 === 105 === In the past years, there are quite a few public companies conducted financial
report manipulation which led to public concerns and unstable social security
problems. Consequently, securities authorities have tended to be more rigid in
examining the application of listed companies. Moreover, the effectiveness of those
enterprise internal controls are paid attention as well. One of the core objectives of
internal control is to enhance the quality of financial reports. If there is a lack of
internal control in a listed company, whether it is an unintended estimate error or
intentional earnings manipulation, it will, for sure, reduce the quality of financial
reports.
This thesis is to study the importance of internal control to enterprises. There are
plenty of studies on the internal control of large-scale enterprises and public
companies, but relatively rare on small and medium-sized enterprises. Therefore, we
will figure out the operational efficiency of small and medium enterprises, and extract
out the applicable internal control mechanism. This paper adopts “documentary
analysis” and “questionnaires” as the primary research method. We handed out 1000
questionnaires and 723 reliable questionnaires are returned. The result shows that the
applicable mechanism of internal control to small and medium-sized enterprises have
significance to Return on Assets ( ROA), Return on Equity (ROE) and Return on
Sales (ROS).
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