本研究擬針對專業代送商在經營層面與模式上的稽核作業風險因子，探討其加以顯著的風險考量關鍵要素，與評估風險因子對於稽核成效之關連；並對於稽核作業之風險所潛在因子的分析，依序提列出來，以期達到規避與減少專業代送商在執行稽核作業上之風險。評估稽核作業風險因子之架構，首先透過文獻分析，彙整定義評估風險因子，再經由專家問卷確定因子指標，並使用DEMATEL法，分析各項評估風險因子之間的因果關係與相對權重，建立一套具體的風險評估模式，以提供專業代送商作為參考，以期訂定有效之標準化稽核作業流程，及系統性作業規則與準則，使稽核人員有所依循，提高稽核效果。
This study intended to investigate the operational risk factors of professional delivery companies in the aspect of operation and to assess the influence of risk factors on audit effectiveness. In addition, this study also analyzed and demonstrated the potential risk factors during auditing in order to avoid and reduce the risks for professional delivery company during the execution of auditing. The framework of risk factors for auditing was assessed based on literature analysis first, and then the risk factors were summarized and defined. Delphi method was used to determine the factors, and DEMATEL was used to analyze the cause and effect relationship among various risk factors and relative weights to establish a specific risk assessment model, which can be provided as reference to professional delivery companies. It was hoped that the establishment auditing SOP and systemic operational regulations and criteria can enable auditors to abide by them to increase auditing effectiveness.
