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.

Reference
1.Armstrong, J. S., & Overton, T. S. (1977). Estimating Nonresponse Bias in Mail Surveys. Journal of Marketing Research, 14, No. 3(Recent Developments), 396-402.
2.Arvidsson, V., Holmström, J., & Lyytinen, K. (2014). Information systems use as strategy practice: A multi-dimensional view of strategic information system implementation and use. The Journal of Strategic Information Systems, 23(1), 45-61.
3.Baccarini, D., Salm, G., & Love, P. E. (2004). Management of risks in information technology projects. Industrial Management & Data Systems, 104(4), 286-295.
4.Bagozzi, R. P., & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the academy of marketing science, 16(1), 74-94.
5.Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173-1182.
6.Bulgacs, S. (2013). The first phase of creating a standardised international innovative technological implementation framework/software application. International Journal of Business and Systems Research, 7(3), 250-265.
7.Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
8.Cohen, J. (1977). Statistical power analysis for the behavioral sciences (revised ed.). In: New York: Academic Press.
9.COSO. (1992). Internal Control — integrated framework
10.COSO. (2013). Internal Control — Integrated Framework.
11.Davison, A. C., & Hinkley, D. V. (1997). Bootstrap methods and their application (Vol. 1): Cambridge university press.
12.Ehie, I. C., & Madsen, M. (2005). Identifying critical issues in enterprise resource planning (ERP) implementation. Computers in industry, 56(6), 545-557.
13.Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 39-50.
14.Gefen, D., & Straub, D. (2005). A practical guide to factorial validity using PLS-Graph: Tutorial and annotated example. Communications of the Association for Information systems, 16(1), 5.
15.Geisser, S. (1975). The predictive sample reuse method with applications. Journal of the American Statistical Association, 70(350), 320-328.
16.Grégoire, Y., & Fisher, R. J. (2006). The effects of relationship quality on customer retaliation. Marketing Letters, 17(1), 31-46.
17.Hadden, L., DeZoort, F., & Hermanson, D. (2003). IT risk oversight: the roles of audit committees, internal auditors, and external auditors. INTERNAL AUDITING-BOSTON-WARREN GORHAM AND LAMONT INCORPORATED-, 18(6), 28-30.
18.Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the academy of marketing science, 40(3), 414-433.
19.Hulland, J., & Business, R. I. S. o. (1999). Use of partial least squares (PLS) in strategic management research: A review of four recent studies. Strategic management journal, 20(2), 195-204.
20.Igbaria, M., Zinatelli, N., Cragg, P., & Cavaye, A. L. (1997). Personal computing acceptance factors in small firms: a structural equation model. MIS quarterly, 279-305.
21.James, L. R., & Brett, J. M. (1984). Mediators, moderators, and tests for mediation. Journal of Applied Psychology, 69(2), 307.
22.Judd, C. M., & Kenny, D. A. (1981). Process Analysis: Estimating Mediation in Treatment Evaluations. Evaluation Review, 5(5), 602-619. doi:10.1177/0193841x8100500502
23.Law, C. C., & Ngai, E. W. (2007). ERP systems adoption: An exploratory study of the organizational factors and impacts of ERP success. Information & Management, 44(4), 418-432.
24.Marcoulides, G. A., & Saunders, C. (2006). Editor's comments: PLS: a silver bullet? MIS quarterly, iii-ix.
25.McKnight, D. H., Lankton, N. K., Nicolaou, A., & Price, J. (2017). Distinguishing the effects of B2B information quality, system quality, and service outcome quality on trust and distrust. The Journal of Strategic Information Systems.
26.Popovič, A., Hackney, R., Coelho, P. S., & Jaklič, J. (2014). How information-sharing values influence the use of information systems: An investigation in the business intelligence systems context. The Journal of Strategic Information Systems, 23(4), 270-283.
27.Rai, A., Lang, S. S., & Welker, R. B. (2002). Assessing the validity of IS success models: An empirical test and theoretical analysis. Information systems research, 13(1), 50-69.
28.Ringle, C. M., Sarstedt, M., & Straub, D. (2012). A critical look at the use of PLS-SEM in MIS Quarterly. MIS Quarterly (MISQ), 36(1).
29.Ringle, C. M., Wende, S., & Becker, J.-M. (2015). SmartPLS 3. Boenningstedt: SmartPLS GmbH, http://www. smartpls. com.
30.Rupp, I., Triemstra, M., Boshuizen, H. C., Jacobi, C. E., Dinant, H. J., & Bos, G. A. M. v. d. (2002). Selection bias due to non-response in a health survey among patients with rheumatoid arthritis. European Journal of Public Health, 12(2), 131-135.
31.Sherer, S. A., & Alter, S. (2004). Information systems risks and risk factors: Are they mostly about information systems?
32.Sobel, M. E. (1982). Asymptotic confidence intervals for indirect effects in structural equation models. Sociological methodology, 13(1982), 290-312.
33.Tarafdar, M., & Gordon, S. R. (2007). Understanding the influence of information systems competencies on process innovation: A resource-based view. The Journal of Strategic Information Systems, 16(4), 353-392.
34.Wang, J., Gao, F., & Ip, W. (2010). Measurement of resilience and its application to enterprise information systems. Enterprise Information Systems, 4(2), 215-223.
35.Wright, S., & Wright, A. M. (2002). Information system assurance for enterprise resource planning systems: Unique risk considerations. Journal of information systems, 16(s-1), 99-113.
36.Zhang, W.-J., & Lin, Y. (2010). On the principle of design of resilient systems–application to enterprise information systems. Enterprise Information Systems, 4(2), 99-110.