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About us

eCounsel group

A boutique firm with unparalleled expertise in business and technology. We have good command of industrial ecology and legal practice, and have undertaken highly regarded cases. Because the small business scope, we pay more emphasis on effectiveness and efficiency, and choose clients with deliberation. The managing partner not only has extensive experiences in various legal issues more over than 20 years, but invests and manages several technology companies. In addition, he always checks each case rigorously. Clients’ business objectives are our primary focus. To achieve the same in the most cost-effective fashion trumps all seemingly sophisticated legal discussions.

SOP Combo

2011 - 10 - 11

SOP stands for Standard Operating Procedure. The purpose of SOP is to regulate workflow as a standard, written regulations.

SOP是Standard Operating Procedure 的縮寫,意思是標準作業流程,標準作業流程的功能在於將工作上相關的流程做成制式化的書面規範,使從事相關作業的人能夠「按表操課」,快速進入狀況,達到「按部就班、縮短學習時間、減少異常的目標」。每一家企業都會有自己的SOP,這些SOP就是具體落實的內部控制制度。

我們在前面的章節不斷的提到「企業的內部控制很重要」、「做好內控就可以防弊興利」,想必讀者們現在一定很想一窺「內部控制」的堂奧,本節將會深入淺出的將內部控制的基本觀念介紹給大家。

內部控制,目前最被廣為接受的說法是由美國的COSO委員會^1所提出的定義,簡單的說,內部控制就是一種過程,其有效與否受到企業的董事會、經營階層以及員工等企業全體人員是否遵守而定,而內部控制的目標在於企業營運之效果與效率、財務報導之正確性以及遵循相關的法規,這三個目標就是內部控制的三大目標。精簡扼要的用一句話來描述的話,就是企業內部環環相扣的標準作業程序、或是企業內各部門作業流程之總和。

從上面所說的定義來看,讀者們應該要了解到,內部控制是一個非常廣泛的概念,牽涉到企業經營的各種面向,與整個企業息息相關。

沒有任何一種內部控制制度是放諸四海皆準的,因為各種企業不論是在規模、業務種類、經營風格都大不相同,他們當然也需要不一樣的內部控制制度;沒有任何一種內部控制制度是完美無瑕的,一套有效的內部控制可以提供企業通往內部控制三大目標的合理保證,但是仍然有可能被有心人士規避,比如說員工無心的疏失、員工聯手舞弊或是管理階層踰越內部控制都會使內部控制失靈,第一章的各類弊案正是最佳例子。

內部控制之於企業,正如同鞋子之於人。每個人都要穿鞋子來保護他的腳,但是每個人的腳大小不同,需要不同SIZE的鞋子才會合腳;穿了鞋子較當然受到合理的保護,但是踩到太尖銳的東西還是會穿透鞋子而傷到腳。

1. 1985年至1987年間由美國會計師協會(American Institute of Certified Public Accountants)、美國會計協會(American Accounting Association)、內部稽核協會(Institute of Internal Auditors)、管理會計人員協會(Institute of Management Accountants)、財務負責人協會(Financial Executive Institute)等五個單位共同贊助組成一個全國性的「不實財務報導全國委員會」(National Commission on Fraudulent Financial Reporting,簡稱Treadway委員會),其主要目的在於研究如何解決美國公司的不實財報問題,內部控制也是其中一環,而因為有感內部控制的重要性,Treadway建議再由這些贊助組織另外成立一個委員會專門研究內部控制的議題,COSO委員會即因應運而生。

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