風險是影響財務成效的關鍵因素之一，能很大程度地影響投資者的收入。本文彙整過去文獻討論高科技產業及高風險投資中，不同情況下風險的衡量指標及其重要性。本文也根據內部控制的觀點，從法律和會計角度出發、探討高風險投資評估中，適用之風險衡量和管理指標。

Risk is a critical element in financial results which have much impact on investors’ incomes. This survey paper discusses risk’s intrinsic traits, importance, and measurements under different circumstances in high-tech industries and/or high-risk investments. Internal control is proposed as an applicable risk-measuring and managing tool from legal and accounting views herein.

Catalogue:
1. Introduction P. 1
2. Literature Review P. 2
I. The Reasons of Internal Control Being Applied. P. 2
(i.) Diversified characteristics of risk. P. 2
(ii.) Risk-considering approaches for companies with higher risks to assess investments. P. 2
(iii.) Application of internal control on measuring risks. P. 4
II. The Characteristics of Internal Control—Its Importance and Monitoring P. 5
(i.) Why internal control is important. P. 5
(ii.) The monitoring power over internal control. P. 5
III. How Risks Are Affected by Internal Control. P. 8
IV. Specific Examples of Internal Control Measuring Risks. P. 9
(i.) Procedural justice reducing the risk of excessive budgetary slack. P. 9
(ii.) Budget as a tool implied in MCS to benefit creativity. P. 11

3. Conclusion P. 13
4. Reference P. 16

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