| 摘要Abstract | 本研究以資訊系統成功模式理論提出的系統品質、資訊品質、服務品質構面， 以及相關文獻整理得出的溝通品質構面，探討其對 ERP 系統中內控品質滿意度的影 響。研究結論指出：(1)「系統與資訊品質」及「服務品質」將直接影響 ERP 系統中 之內控品質滿意度，若欲提升 ERP 系統之內控品質滿意度，增進「系統與資訊品質」 較「服務品質」更具效益。(2)本研究模式所提出的「溝通品質」，確爲影響 ERP 系統「系統與資訊品質」及「服務品質」之重要直接前因變項。(3)良好的「溝通品 質」將可增進內控人員對「系統與資訊品質」及「服務品質」的認知，而間接增進 「內控品質滿意度」。顯示企業面對 ERP 的內控環境，除了重現系統層面（資訊及 系統品質）及技術層面（服務品質）的因素之外，更不能遺忘人際溝通（溝通品質） 因素，三者共生共存的重要性，如此方能提升企業內控人員對系統之內控品質的滿 意度。Using the dimensions of system, information, and service qualities under the D&M Model framework, as well as communication quality dimension suggested from relevant literature, this study explores the impact of these foregoing qualities on user satisfaction with internal control quality in an ERP system. The findings are as follows: (1) “system-Information quality” and “service quality” directly affect user satisfaction with the ERP’s internal control quality. This suggests that enhancing “system-information quality” is more effective than enhancing “service quality” for improving user satisfaction with the ERP’s internal control quality. (2) “Communication quality” is an essential direct antecedent variable which influences the “system-Information quality” and “service quality” of the ERP system. (3) Superior “communication quality” enhances internal auditors’ awareness of “system-information quality” and “service quality”, and indirectly improves user satisfaction with the internal control quality. The study results above suggest that, in addition to taking account of system level (system-Information quality) and technologic level (service quality) factors, the element of interpersonal communication (communication quality) cannot be undermined while enterprises seek to implement internal control in ERP system. Thus, the symbiosis of superior systems, technologies, and interpersonal communication improves internal auditors’ satisfaction with the system’s internal control quality. |