Design and Analysis of The Internal Control of The Stored Value Card System of Buses System in Taipei
Professor Sou-Shan Wu
Professor Her-Jiun Shen
|關鍵字:||內部控制;公車;儲值票;Internal Control;Bus;Stored Value Card|
Internal Control is an important foundation for the enterprises. The Internal Control in the computerized environment is even more important. Fail to implement internal control will increase the system risk for the enterprises. After the Taipei Integration Buses System adopted new computerized fare, Stored Value Card System, a part of the operation procedure has been integrated. Many tasks are operated by computer from then on. Although the electronic information are public available for the companies in the Integration Buses System, no formal resolving method is set up for the disputed data. The relate problem are often privately coordinated between the involved companies. The related papers for internal control are collected and analyzed in this work. The concept for transaction procedures is integrated to get a more complete model. An internal control structure was brought up to help the Taipei Integration Buses System companies to achieve their performance. The Taipei City Bus Administration is taken to carry out a case study using the structure developed. This case is reviewed and analyzed. Some suggestions are provided accordingly. The internal control of the studied case is not faultless. If the company further strengthens the internal control, more reasonable assurance for the company’s technical facet could be achieved. Since the Taipei City Bus Administration is state-owned, it has richer resource and more complete framework than other private companies to implement internal control. The other private companies should have more space to improve their internal controls.
|Appears in Collections:||Thesis|