The Operation Risks of Destruction processes and Internal Control Mechanism under COSO Framework : Evidence from F OEM/ODM Shoes Supplier

• Main Authors: HUANG, HSIAO-CHING, 黃筱靜
• Other Authors: CHEN, CHUNG-KUANG
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/3t3sej

碩士 === 國立雲林科技大學 === 會計系 === 105 === The purpose of this technical report is going to demonstrate how to construct and implement effective internal control base on COSO：2013 framework to reduce the operation risks of destruction processes of F OEM/ODM shoes supplier. The Taiwan shoes manufacturing industries involved in the global economic activities by focusing Original Equipment Manufacturing (OEM) and Original Design Manufacturing (ODM) and gained the impressive achievement. In order to be more competitive, corporates have to shift to the service-dominate direction for international brands which will lead to value co-creation. This study finds that following the policy of brand and protect the brand equity is the way to obtain international brands customers’ trust. Therefore, it is important that implement effective risk management and internal control. To control the operation risks of destruction processes, the F OEM/ODM shoes supplier design internal control mechanism to mitigate the material weakness base on COSO：2013 framework. This practical study construct and implement a serious of internal control processes composed of five components of COSO:2013 framework：Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. To obtain international brand customers’ trust to achieve the sustainability of F company and gain more business opportunities, internal control is the key factors, lead to the success of enterprise value. Keywords：COSO；Destruction processes；Internal Control；Risk Control Matrix.