| dc.contributor.advisor | 陳明進 | zh_TW |
| dc.contributor.advisor | Chen, Ming-Chin | en_US |
| dc.contributor.author (Authors) | 許晉銘 | zh_TW |
| dc.contributor.author (Authors) | Hsu, Chi-Ming | en_US |
| dc.creator (作者) | 許晉銘 | zh_TW |
| dc.creator (作者) | Hsu, Chi-Ming | en_US |
| dc.date (日期) | 2023 | en_US |
| dc.date.accessioned | 2-Aug-2023 13:15:56 (UTC+8) | - |
| dc.date.available | 2-Aug-2023 13:15:56 (UTC+8) | - |
| dc.date.issued (上傳時間) | 2-Aug-2023 13:15:56 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0105932121 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/146353 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 經營管理碩士學程(EMBA) | zh_TW |
| dc.description (描述) | 105932121 | zh_TW |
| dc.description.abstract (摘要) | 現今ESG已是企業永續發展之新趨勢，而企業於專注永續發展之時，更需要調整其現有之內部控制制度以因應此新趨勢下之風險管理，以作為永續發展強而有力之碁石。因此，本文由ESG之新趨勢與新思維之闡述，進而分析COSO架構下內部控制之五大要素及主要營運循環於ESG下之重要風險與關鍵控制點，以利企業對於ESG之新趨勢下，建立或調整有效之內部控制制度。 本論文提出企業於實踐ESG應具有GSE之精神及觀念，即忠實義務(Good-Faith)，並進行自我評估(Self-Assessment)，且有堅定確實之執行力(Execution)，如此在內部控制五大要素及主要營運循環均能建立良好的基礎與方向。對於內部稽核之角色與功能則提出「主動積極PROACTIVE」、「雷達(RADAR)」及「活水(RIVER)」之見解，以使內稽人員能藉由該等特質，對內及對外均能使ESG之內控制度能充份發揮其應有之功能。最後則由主管機關、金融機構、股東/投資人及董事會/管理階層等不同利害關係人之立場，分別提出三點建議，以使企業之永續發展能真正創造企業之價值。 | zh_TW |
| dc.description.abstract (摘要) | Nowadays, ESG has become a new trend of corporate sustainable development, and when enterprises focus on sustainable development, they have to adjust their existing internal control system to cope with the risk management under this new trend to become a powerful pillar of sustainable development. Therefore, this study elaborates the new concept of ESG from the perspectives of five key components of internal control under the COSO framework and the key control points of the main operating cycles, so as to facilitate enterprises to establish and/or change their internal control system to be more effective under the new trend of ESG. This study suggests that enterprises should have the spirit and concept of GSE in ESG practice, that is, Good-Faith, Self-assessment, and Execution, to establish a robust foundation for the five key components of internal control and the main operating cycles. For the role and function of internal audit, this paper further provides the insights of "PROACTIVE", "RADAR" and "RIVER" for consideration to encourage internal auditors to enhance their capabilities and can fully play their due functions under ESG through those characteristics. Finally, from the positions of different stakeholders, including competent authorities, financial institutions, shareholders/investors and board of directors/management, three suggestions for each stakeholder are provided for consideration in order to create the true value of the sustainable development. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究問題 2 第三節 論文架構 3 第二章 文獻探討 5 第一節 環境、社會和治理 (ESG) 5 第二節 內部控制 8 第三節 內部稽核 15 第三章 ESG下COSO五大要素考量之觀點 21 第一節. 控制環境 23 第二節. 風險評估 25 第三節. 控制作業 27 第四節. 資訊與溝通29 第五節 監督 32 第四章. 於ESG下對營運循環主要考量之觀點 34 第一節. 銷售及收款循環 34 第二節 採購及付款循環 37 第三節 生產循環 39 第四節 薪工循環 41 第五節 其他循環 44 第五章. 內部稽核 50 第一節 內部稽核人員於ESG下應具有之特質 50 第二節 內部稽核人員於ESG下應具有之角色與功能 52 第六章. 結論與建議 54 第一節 結論 54 第二節 建議 56 參考文獻 61 附錄 63 | zh_TW |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0105932121 | en_US |
| dc.subject (關鍵詞) | 永續發展 | zh_TW |
| dc.subject (關鍵詞) | 內部控制 | zh_TW |
| dc.subject (關鍵詞) | 內部稽核 | zh_TW |
| dc.subject (關鍵詞) | ESG | en_US |
| dc.subject (關鍵詞) | Sustainable development | en_US |
| dc.subject (關鍵詞) | Internal control | en_US |
| dc.subject (關鍵詞) | Internal audit | en_US |
| dc.title (題名) | 企業因應ESG新趨勢之內部控制制度調整 | zh_TW |
| dc.title (題名) | The change of internal control to adopt the trend of ESG | en_US |
| dc.type (資料類型) | thesis | en_US |
| dc.relation.reference (參考文獻) | 1. Deloitte, 2022, How to Audit ESG Risk and Reporting, extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www2.deloitte.com/content/dam/Deloitte/us/Documents/audit/us-how-to-audit-esg-risk-reporting.pdf 2. EY, 2022, Why ESG can help internal audit become more relevant | EY – Switzerland 3. IIA, 2021, Internal Audit`s Role in ESG Reporting: Independent Assurance Is Critical to Effective Sustainability Reporting (theiia.org) 4. IIA, 2021, On the Frontlines: Internal Audit’s Role in ESG 5. IIA, 2023, ESG in 2023: Evolving from Compliance to Value Creation, ep-0004 6. KPMG, 2021, Internal Audit’s role in ESG, https://assets.kpmg.com/content/dam/kpmg/cn/pdf/en/2021/10/internal-audit-s-role-in-esg.pdf 7. PwC, 2021, A growing focus on ESG and the role for Internal Audit https://www.pwc.com.au/assurance/internal-audit/esg-and-the-role-of-ia.html (瀏覽日期：2023/2/5) 8. Littan, Shari, 2022. COSO’s Internal Control Framework and ESG, COSO’s Internal Control Framework and ESG | IMA (sfmagazine.com) 9. Wang, Steve, 2022. AuditTalk - Tackling the ESG Landscape and Implementing Effective Internal Controls 10. King, Sue and Steven Arnold, KPMG, 2021. ESG & Internal Controls: Practical Advice to Prepare Now - Bing video 11. UN Global Compact, 2005, Who Cares Wins Conference Report-Investing for Long-Term Value, Who Cares Wins 2005 Conference Report: Investing for Long-Term Value (ifc.org) 12. UN, THE 17 GOALS | Sustainable Development (un.org) 13. 中華民國國際內部稽協會，準則專區，定義中華民國內部稽核協會-定義， (iia.org.tw) 14. 王怡心，2018，會計研究月刊，第395期第12頁 15. 陸孝立，2021，ESG-企業永續經營的關鍵DNA，勤業眾信通訊2021年8月號 | zh_TW |
