| Abstract: | 隨著數位化技術創新及網際網路蓬勃發展，加速自由化和全球化的衝擊，企業面臨全球高度競爭時代，經營環境越來越多潛藏危機與風險無所不在。所以，企業從高層次營運策略到日常營運管理，都面臨如何達成企業目標以及有效管控風險之議題。平衡計分卡是一個全方位的策略管理系統，有效協助企業辨識內、外部環境使企業每一項資源投入在關鍵策略活動，並使策略落實執行。內部稽核的稽核範圍相當廣泛，在有限資源情況下，若能配合平衡計分卡兼顧非財務構面之績效衡量制度，善用策略地圖將注意力集中高風險且有價值的策略性目標，協助管理階層變革創新，除了有助於實現組織願景，亦可提高稽核人員附加價值。本研究以個案研究方式，深入瞭解個案公司內部稽核與績效評估系統等管理制度，探討內部稽核在平衡計分卡中所扮演之角色，以組織願景與經營管理層面為出發點，探討如何將平衡計分卡與內部稽核制度相互結合，並透過創新內部稽核活動及稽核建議，協助策略事業部執行平衡計分卡，增進經營績效，提升核心競爭力。探討內部稽核在平衡計分卡應用之研究結論：企業推動平衡計分卡過程中，除了考量公司組織架構、授權方式及企業文化之外，以策略核心組織五大原則鏈結平衡計分卡之四七四系統圖為推動主軸，再與內部稽核制度相連結來建立一套管理制度，讓稽核人員在公司策略發展導引下，使營運稽核產生預先的風險警示、控管及提出稽核建議，協助組織落實平衡計分卡並成功轉化策略核心組織，進而達成組織目標。因此，平衡計分卡在內部稽核之運用除了提升整體經營績效，亦可強化公司治理及增加內部稽核貢獻。
Nowadays businesses are facing the arrival of an era of highly global competitiveness due to the innovation of digital technology, flourishing of internet development and the impact of accelerating liberalization and globalization. There are more and more uncertain factors in the business environment, while potential crisis and risk existed everywhere. Businesses, from high-level corporate strategy to daily operation, are confronting with problems of how to control risks and achieve targeted goals. Balanced Scorecard, a comprehensive strategy management system, can effectively assist enterprise to identify internal and external environmental factors, enable enterprise to invest resources to key strategic activities, and further help strategy implemented. The scope of internal auditing is extensive. The combination non-performance of the Balanced Scorecard with financial facets of measurement system under limited resources can help management level employ strategy maps to focus on high-risk and valuable strategic goals. In addition to fulfillment of organizational prospect, BSC further give assistance to reform and innovation, hence increase additional value of auditor.The finding of application of Balanced Scorecard in internal auditing:In the process of implement Balanced Scorecard system, corporate should focus on linking five core organizational strategic principles with BSC’s four seven four system map and establish a management system with internal auditing, in addition to the consideration of organizational structure, authorization mode and business culture. Auditors, under the corporate strategic development guidelines and this BSC system, should be able to issue the pre-caution risk warning, help crisis control and give audit recommendations, and further assist the implementation BSC through the operation of management cycle (PDCA) to solve problems and finally achieve corporate goal. Consequently, in addition to the enhancement of overall business performance, the application of BSC in internal audition can also increase contribution and value of internal auditing. |
