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Prepared by Celeste Ng Governance of the IT Function Partially Summarized from: Chapter 9, Lynda Applegate, Robert D. Austin, and Deborah L. Soule, Corporate Information Strategy And Management: Text and Cases, McGraw Hill, 8th Edition, 2009. These slides have been modified to meet the teaching needs of the class --- Celeste Ng Prepared by Celeste Ng Essentials of Enterprise Governance – A Case of Enron Enron, an American energy company能源公司 In late 2001, shortly after claiming revenues自稱收入of $111 billion and named “America’s Most Innovative Company” for six consecutive years, filed for bankruptcy (Enron 在很短時間內,從他宣布龐大的受益$ 1110億之後, 既然突然公開宣布申請破產) It Hid the fact that most of its profits and revenues were derived from deals with special purpose entities特殊目的公司Avoided reporting debts and losses clearly in its financial statements (他隱瞞他的利潤和收入是來自於自己的特殊目的公司 - 主要的目的是避免在財務報表中明確報告債務和損失) Pressured施壓Arthur Anderson Consulting to ignore the issues (他還有施壓會計顧問公司不要理會這件事情) In response to this case, legislation法律has pushed senior managers and company boards to attend more carefully to matters of governance政府立法法律推動高級管理人員和公司董事會更加謹慎地參與治理事務 Prepared by Celeste Ng Governance – what What - Governance治理 is a process that involves establishing chains of建立一鏈responsibility責任, authority管理權 and communication, as well as policies政策, standards, measurements and control mechanisms機制 (治理是一個流程涵蓋了一連串的責任,管理權, 溝通,政策, 標準,衡量指標與控制機制) Prepared by Celeste Ng Governance – purpose Why - Governance治理 is meant to (治理是涵蓋了一連串的責任,管理權, 溝通,政策, 標準,衡量指標與控制機制 Allow organizational members to carry out their roles and responsibilities Serve to define expectations, allocate resources分配資源, manage risk, and verify performance驗證工作表現 Source: https://www.enisa.europa.eu/activities/risk-management/current-risk/business-process-integration/files/ir_governance.gif Prepared by Celeste Ng 台灣 - 企業會計準則: e.g. Enterprise Accounting Standards （EAS）-它是參考IFRS(國際會計準則)架構，並依據國內實務與法令進行 – Source: .tw/english/sfas1.html 治理框架 What is SOX?