Page 38 - vol.49

廠務季刊 Facility Journal 2023

內部控制管理對組織的重要性
Importance of Internal Control Management to the Organization

文││陳政傑│新廠規畫部

摘要

摘要 近幾年來，由於全球化的影響，大型企業因文化、語言
不同造成營運上許多的新的挑戰，金管會也不斷地在提
1. 前言
醒企業組織做好自我的內部控制管理，以因應快速變動
2. 文獻探討 的環境。而台積對公司內各單位執行的內部控制做法主
要為內部控制自評管理 (CSA)，這種審計的方法主要是
2.1 無印良品案例
將內部控制的責任賦于管理層，透過設計、規劃和運行
2.2 青島海爾集團案例 內部控制自我評估以達到內部控制的目的。廠務為生產
支援單位，且廠務管轄的範圍相當的廣泛，如何讓各單
2.3 小結
位在如此快速的步調中持續穩定的供應生產需求，建立
3. 計畫方法 明確且有效的內部控制制度就相當的重要。為此廠務自
2021 年起，將內部控制自評管理以系統化方式，強化
3.1 內部控制制度
風險管理作為的落實度，並期望藉此引領廠務各單位人
3.2 風險管理架構 員建立起良好的風險管理文化。
3.3 內部控制制度與風險管理的關係 關鍵詞 : 風險管理、內部控制自評管理、興利與防弊

4. 結果與分析 In recent years, due to the impact of globalization,
large enterprises have faced many new challenges
4.1 內部控制制度對風險管理的重要
in their operations due to differences in culture and
4.2 內部控制制度自動化管理 language. The Financial Supervisory Commission has
also continuously reminded enterprises Professional
5. 結論
organizations should do their own internal control
management to cope with the rapidly changing
5.1 內部控制制度對組織的重要與貢獻
environment. TSMC�s internal control practices
5.2 建議與未來展望 for each unit in the company are mainly internal
Control Self-Assessment Administration (CSA), this
參考文獻
audit method mainly assigns the responsibility for
作者介紹 internal control to the management, through the
design, planning and operation of internal control
self-assessment To achieve the purpose of internal
control. Facility is a production support unit, and the
scope of Facility jurisdiction is quite extensive, how
to make each unit work at such a fast pace It is very
important to establish a clear and effective internal
control system to meet the continuous and stable
supply and production needs of the company. For
this reason, from 2021 onwards, the internal control
will be The evaluation management strengthens the
implementation of risk management in a systematic
way, and expects to lead the personnel of all units
in the Facility to establish a good risk management
culture.
Keywords : CSA, Internal control, Risk management

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