我們提供了關於資訊系統與內部控制之間因果關係的證據。並測試了中介效果是否存在。相關資料透過發送1850份發放問卷，並由台灣公開發行之公司主管人員進行填答。有效樣本數為254，回復率為13.73％。結果表明，確實遵守內控五要素能有效的幫助企業達成內控目標，並進而提高內控。同時，資訊系統績效被證實具有中介效果，因此提高資訊系統績效將有助於企業有效達成內控目標。但是，透過資訊系統績效的提升來改善內控目標的達成率前，企業必須先確實的遵守內控五要素後，才能有效的透過資訊系統績效達成內控目標並進而提高內控。

The article provides the evidence that documents the causal relation between Information System (IS) and Internal Control (IC). Data is collected by mailing 1850 questionnaire to managers of publicly traded companies in Taiwan. We collected 254 the answered questionnaire and the respondent rate is 13.73%. and We test mediating effects. The results show, effectively following Five of IC elements can help the corporation to achieve IC Objectives to improve IC. At the same time, the evidence shows that the mediating effect is existence which IS performance supports the companies to achieve IC Objectives. But, IC elements need to be followed first, and then, the corporation can effectively achieve IC objectives through improvement of IS performance to enhance IC.

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