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研究生:林雅芝
研究生(外文):Ya-Zhi Lin
論文名稱:檢驗資訊系統之資訊品質與內部控制之間的中介效用
論文名稱(外文):An Examination of the mediating effects on the relations between Information Quality of Information System and Internal Control
指導教授:黃承祖黃承祖引用關係蔡文賢蔡文賢引用關係
指導教授(外文):Cheng-Tsu HuangWen-Hsien Tsai
學位類別:博士
校院名稱:國立中央大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2019
畢業學年度:107
語文別:英文
論文頁數:38
中文關鍵詞:資訊系統內部控制要素內部控制目標中介效果
外文關鍵詞:Information systemInternal Control elementInternal Control ObjectivesMediator effect
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透過本研究的檢驗,在資訊系統中,內部控制目標跟資訊品質有明顯之相關性。為找出使公司達成內部控制目標的重要因素,該研究假設企業透過瞭解內控要素中與資訊系統的資訊溝通及風險評估來確實完成內部控制目標。Baron和Kenny(1986)的文章中提到中介效果為一種會影響依變數的管道,而我們發現,透過改善資訊品質確實的提高企業評估風險並達成內控目標,而資訊品質確實會因為落實內控要素的提升而有效地達成幫助企業完成內控目標。最後,本研究結果顯示,在此模型中內部控制要素確實與內控目標有發揮其作用, 在本文中亦提供了一些結論來解釋內控目標如何被達成。
This paper examines the effects of the relationship between Information Quality in Information System and Internal Control Objectives to discover the main factors that enable corporations to efficiently realize these Objectives. This study posits that firms achieve Internal Control Objectives through understanding the components of Information Communication and Risk Assessment. Baron and Kenny (1986) discussed the mediatings that influence channels of dependence. We find in the research that Information Quality of Information Systems can help enterprises to efficiently assess risk and achieve Internal Control Objectives. Finally, the results derived in this study show that the structures play the role of components of Internal Control. In this research, we provide some conclusions to illustrate how Internal Control Objectives were achieved herein.
Table of Contents

ABSTRACT I
中文摘要 II
1. INTRODUCTION 1
2. LITERATURE 2
2.1 Information System 2
2.2 Risk Management 4
2.3 Internal Control Objective 5
2.4 Hypotheses 6
3. METHODOLOGY 7
3.1 Data collection and sample description 7
3.2 Research design 8
3.3 Calculation of Weights 9
3.4 Examination of the mediating effect 10
3.5 Model testing 11
4. EMPIRICAL ANALYSIS AND RESULTS 12
4.1 Data Gathering and Sampling Description 12
4.2 Non-response bias test 12
4.3 Model Checking 15
4.4 Analysis of mediating effects 22
5. CONCLUSION 26
REFERENCE 28
Reference
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