臺灣博碩士論文加值系統

1998年亞洲金融風暴發生至2001年日本有八家壽險公司相繼倒閉。2001年11月美國相繼爆發世界通訊(WorldCom)及能源集團安隆公司(Enron)的財務舞弊案件震驚國際。俟2008年全球之金融海嘯，本國壽險業虧損金額高達新臺幣1,266億元、2010年虧損75.72億元、2011年虧損9億元，台灣保險業是否會步上日本保險公司的後塵，令人十分擔心。
從國內壽險業經營與金管會檢查缺失及保險公司遭裁罰案例，凸顯企業經營內控內稽之諸多問題。由於金融機構經營日趨多元化，公司經營模式有金控公司、企業集團、本國公司跨國經營、外國在台設分公司及兩岸合作架構等不同型態，相關規定及員工管理可能不同，在經營上會有潛藏的危機及風險存在。
本研究以個案壽險公司的高層經營者、單位主管、業界專家進行深入訪談，透過受訪者經驗分享，瞭解保險業內控內稽制度推動或執行上常見問題與其可以解決的方法，另針對個案公司內部控制及內部稽核制度可改善的空間，提出可資應用之內部控制及內部稽核方法及策略，並進一步提出適當的建議，期盼能對業界有所參考與幫助。
本研究首先針對公司內控內稽制度(含法令遵循)相關規範重點、內容周延性、如何落實執行與跨單位配合、如何考核、由什麼單位負責查核追蹤與覆查、是否列入考核或獎懲、是否接受相關專業訓練等訪談，經彙整歸納各方意見、壽險業被金管會裁罰事由實例、主管機關業務檢查重點、保險公司常見作業缺失原因及個案公司內控缺失案件分析，最後將近期主管機關對保險業內控內稽制度相關規範重點內容及對保險公司產生之影響，依實際運作情形最後提出具體結論與重點改善建議。未來研究建議以國外壽險公司倒閉案例，分析壽險公司倒閉的因素及影響，以作為國內保險公司經營之殷鑑。

From the year of occurrence for Asia financial storm in 1998 up to 2001, there had been 8 insurance companies to go into bankruptcy in succession. In November, 2001, there had been financial cheating incidents from WorldCom and energy-trading group-Enron one after another in the United States, for which brought shocks to the international arena. By 2008, there was financial Tsunami around the world, and the insurance industry in our country had loss amount as high as NT$ 126.6 billion dollars for the year, another loss of NT$ 7.572 billion dollars in 2010, and again further loss of NT$900 million dollars in 2011, moreover, it is pretty worrisome by such a pattern whether or not the insurance businesses in Taiwan will eventually walk on the same path into bankruptcy as Japanese companies did in late 1990s.
From the management of insurance businesses in the country, the examination deficiencies of Financial Supervisory Commission, as well as the cases of the insurance companies to be penalized, all of which to stand out the various problems of internal control and internal auditing on the management of a company. Due the management of financial institutions are getting more and more diverse by the days, there are different types of the company management models, for example, financial holding company, corporate group, domestic company with management in different countries, foreign company with branches in Taiwan, and collaborative construct between the strait, there are possibly with differences on the related requirements as well as employee management, while there are also existence of hidden crisis and risks on management.
By doing in-depth interviews with high level managements and unit supervisors of the case study insurance companies, as well as experts in the field in the paper, through the experience sharing of the interviewees, to understand what the common problems are on the promotions or implementations of internal control and internal auditing policy for insurance industry, as we as how they can be resolved, in addition, with the room for improvements on the internal control as well as internal auditing policy from the case study companies, to provide with methods as well as strategies that are applicable for both internal control and internal auditing, moreover, to further offer appropriate recommendations, in the hope that they can work as reference to the industry and be of help in some ways.
In the paper, firstly, to work on interviews on the matters, such as on the related regulations for the internal control and internal auditing policies ( including laws and decree compliances) of the company, how to fulfill implementation as well as collaborations among different units, how to make examination and inspection, what unit should be responsible for inspection, follow-ups and double-checks, if to take account of examination and inspection or award and punishment, and if to accept related professional trainings, later on, after compiling and summing up opinions from various fields, incidents or actual case of insurance business being punished by the Financial Supervisory Commission, business examination stresses by the supervisory agencies, the common operation deficiency reasons by the insurance companies, as well as internal control and deficiency case analysis for the case study companies, finally, according to actual operation situations, with the focus content of the related regulations to the internal control and internal auditing policies of insurance industry from supervisory agencies, as well as their effects on the insurance companies, to offer concrete conclusions as well as highlights on recommendations to make improvements. For future researches, to recommend by using bankruptcy case of oversea insurance companies, with analysis on the reasons why the insurance companies go into bankruptcy, as well as their effects, in the way, to use them as the reminder not to make the same mistake on the management for the insurance companies in the country.

第一章 緒論..............................................1
第一節 研究背景與動機...................................2
第二節 研究目的.........................................4
第三節 研究範圍與對象...................................5
第四節 研究流程.........................................7
第二章 文獻探討.........................................10
第一節 內部控制制度....................................10
第二節 內部稽核制度....................................22
第三節 法令遵循制度....................................28
第四節 內部控制與內部稽核相關文獻探討..................34
第三章 研究方法.........................................40
第一節 研究架構........................................40
第二節 研究方法與資料蒐集..............................41
第三節 訪談問卷設計....................................45
第四節 個案公司簡介....................................48
第四章 研究結果.........................................62
第一節 B公司內控內稽現行制度...........................62
第二節 訪談資料整理....................................72
第三節 金管會檢查常見缺失及個案分析...................126
第四節 訪談資料歸納與分析.............................137
第五章 結論與建議......................................146
第一節 研究結論.......................................146
第二節 建議...........................................151
參考文獻................................................159
一、中文部分..........................................159
二、英文部分.........................................160

一、中文部分
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11.張家愷，2011，產險業內控內稽之研究，淡江大學保險學系保險經營碩士在職專班碩士論文。
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13.劉冠麟，2011，內部控制制度與公司治理關係探討之研究-以N壽險公司為例，淡江大學保險學系保險經營碩士在職專班碩士論文。
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二、英文部分
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