本研究係在探討本國企業IS資訊品質對於內部控制中的營運目標的影響，並探討兩者之間的中介效果，本研究發現IFRS資訊品質對於IS資訊品質與營運目標具有部分中介效果，與內部控制要素亦可對IS資訊品質與營運目標產生完全中介效果。在探討完整體的樣本後，試圖了解不同類型之企業之研究結果是否相異，故本研究亦對企業進行分群，依據企業成立年數分為成立15年以下、15年至30年與30年以上之企業共三群，發現成立年數15年以下之企業，皆無法藉由IFRS資訊品質或內部控制要素使IS資訊品質影響營運目標。但成立15年至30年與30年以上之企業，研究結果發現與未分群時相同。本研究也依據企業規模將企業分為中小企業和大型企業，分群分析後發現大型企業中的IS資訊品質沒辦法藉由IFRS資訊品質影響營運目標，但中小企業卻依然可行。

The study explores the mediating effect of the information quality and operational goals. The samples of study are domestic companies. The result of the study found that between information quality and operational goals are partially mediated by IFRS information quality internal control. On the other hand, the result of the study found that between information quality and operational goals completely mediated by components of internal control. The study also explores the cluster analysis trying to understand whether the results of different types of companies are different. First, the study divides the sample into three groups according its founding time. The result of the cluster analysis showed that the companies which found less than 15 year cannot use IFRS information quality or components of internal control to make information quality affect the operational goals. Second, the study divides the sample into two groups according its company’s scale: large enterprise and small and medium enterprise (SME). This result of cluster analysis showed that the large enterprise cannot use IFRS information quality to make information quality affect the operational goals.

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