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研究生： 蔡馨慧
Tsai, Hsin-Hui
論文名稱： 風險在內部控制中被如何衡量？高風險投資專案的調查
How is Risk Measured in Internal Control? A Survey of High-risk Investment Project
指導教授： 謝佩芳
Hsieh, Pei-Fang
口試委員: 張焯然
Chang, Jow-Ran
王馨徽
Wang, Shin-Huei
謝佩芳
Hsieh, Pei-Fang
學位類別： 碩士
Master
系所名稱： 科技管理學院 - 國際專業管理碩士班
International Master of Business Administration(IMBA)
論文出版年： 2018
畢業學年度： 106
語文別： 英文
論文頁數： 16
中文關鍵詞： 風險管理 、風險 、內部控制 、程序正義
外文關鍵詞： risk management, risk, internal control, procedural justice
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    • 風險是影響財務成效的關鍵因素之一，能很大程度地影響投資者的收入。本文彙整過去文獻討論高科技產業及高風險投資中，不同情況下風險的衡量指標及其重要性。本文也根據內部控制的觀點，從法律和會計角度出發、探討高風險投資評估中，適用之風險衡量和管理指標。

    Risk is a critical element in financial results which have much impact on investors’ incomes. This survey paper discusses risk’s intrinsic traits, importance, and measurements under different circumstances in high-tech industries and/or high-risk investments. Internal control is proposed as an applicable risk-measuring and managing tool from legal and accounting views herein.

    Catalogue: 1. Introduction P. 1 2. Literature Review P. 2 I. The Reasons of Internal Control Being Applied. P. 2 (i.) Diversified characteristics of risk. P. 2 (ii.) Risk-considering approaches for companies with higher risks to assess investments. P. 2 (iii.) Application of internal control on measuring risks. P. 4 II. The Characteristics of Internal Control—Its Importance and Monitoring P. 5 (i.) Why internal control is important. P. 5 (ii.) The monitoring power over internal control. P. 5 III. How Risks Are Affected by Internal Control. P. 8 IV. Specific Examples of Internal Control Measuring Risks. P. 9 (i.) Procedural justice reducing the risk of excessive budgetary slack. P. 9 (ii.) Budget as a tool implied in MCS to benefit creativity. P. 11 3. Conclusion P. 13 4. Reference P. 16

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