設計一套適合跨國企業財務模組之研究

Abstract

跨國企業其財務系統的需求主要是法規的遵循、財務報導的品質的確保、及內部控制暨公司治理制度的強化與確保。隨著美國沙賓法案404號的實施，許多跨國企業為能遵循法規的要求，而紛紛對自身的財務模組做版本更新或升級，希冀能強化內部控制的效能暨確保財務報導的品質。 本研究以個人周邊設備產業中最大的跨國企業為個案研究之對象，以知名ERP軟體商甲骨文(Oracle)為輔助設計系統的工具，分析個案公司目前的財務模組之需求及辨識其財務系統中所潛藏的內控缺失或違法法規之處，進而設計一套適合該個案公司的財務模組，以符合沙賓法案的法規規範、強化內部控制的效能、並提昇個案公司財務資訊的品質(例如: 正確性、完整性、允當性、即時性…等)。 此外，本研究所設計之財務模組亦可供同產業的跨國企業作為日後財務系統更新或昇級時的參考，並可作為協助公司管理當局於推動沙賓法案遵循、內部控制強化時的重要經驗與資產。

Sarbanes Oxley Act Section 404 (SOX 404), thanks to emphatic compelling by Securities and Exchange Commission (SEC), has been playing a decisive role in quality and transparency of Enterprise Resources Planning (ERP) financial modules within multinational corporations. SOX 404 requires a company to document and evaluate the effectiveness of internal controls and procedures as well as any changes that may materially affect internal control over financial reporting through an external auditor to attest management’s assertions in the annual report. This study is aimed at identifying the existing deficiencies residing in each financial module of the case company, proposing applicable system enhancements for the case company to comply with SOX 404, and evaluating possible improvements rendered by the enhanced system in fortifying internal control strength, SOX 404 compliance efficacy, and quality of financial reporting through the comparison analysis. A distinguished and leading multinational corporation in personal peripherals industry will be selected as a real case study to address the purpose of the research by demonstration with a popular ERP system — Oracle. The findings and inductions of this study by pros and cons in a nutshell could be regarded as treasurable experience and stimulative feedbacks for management concerned of other multinational corporations in the same industry to drive the compliance of SOX 404.