ISO 9001制度與內部控制制度生產循環之整合-以G公司為例

Abstract

目前國內的相關法令規定，企業在申請公開發行前，必需建立內部控制制度。內部控制制度係由經理人所設計，董事會通過，並由董事會、經理人及其他員工執行之管理過程，其目的在於促進公司之健全經營，以合理確保三項目標之達成：一、營運之效果及效率；二、財務報導之可靠性；三、相關法令之遵循。依相關法令規定，內部控制制度應規範之內容，有一部分與ISO 9001制度相似，而國內多數的中小企業，因內部控制制度的建置通常晚於ISO 9001制度，因此建立內部控制制度時，若能與已施行之ISO 9001制度相互配合，將有助於提升內部稽核人員之工作效率。

本研究以某半導體設備廠G公司的生產循環為範圍，設計一個對ISO 9001制度與內部控制制度之條文進行歸納與比較，找出關聯性後再予以整合的程序。本研究的整合程序，以案例公司實際施行狀況，在不增加公司現有內部稽核人員之人力下，內部稽核人員能在預定時程完成ISO 9001的定期稽核作業與年度內部稽核計畫，有效增進稽核人員的工作效率。

In view of relevant laws and regulations currently, before enterprises start to enter public stock markets, it is required to establish the internal control system. The internal control system is designed by the managers and approved by the board of directors. It is a management process that implemented by the board of directors, the managers and other staffs. Its purpose is to promote the enterprise's sound operation, and reasonably ensure the three objectives that an enterprise can reach: 1. the effects and efficiency of the operation; 2. dependability of financial statements; and 3. compliance with relevant laws and regulations. In accordance with relevant laws and regulations, the normative contents of the internal control system have some similarities with the ISO 9001 system. The majority of domestic SMEs, due to the internal control systems are usually deployed later than the ISO 9001 systems. Therefore, when they established the internal control systems, if they could make the internal control systems and the ISO 9001 systems of pre-existing complement each other, will help to enhance the efficiency of internal auditors.

This research which focuses on the ranges of the productive cycle on company G, a semiconductor facility maker, uses induction and comparison to analyze the rules between the ISO 9001 system and the internal control system. We can find out their associations and design an integrating process. The integrating process in this research is based on actual implementation of the case study. Without increasing company's existing manpower of internal auditors, it is available for internal auditors to finish regular ISO 9001 audit operations and annual internal audit plans. We could effectively enhance the efficiency of internal auditors.