內部控管一般而言大部分皆在討論財務相關的內控，對於internal compliance program (ICP) 內部出口管控制度的討論較少，本文將探討研究以實施ICP專案團隊關於團隊賦權( Team Empowerment)，( Technology Use)，以及任務科技適用性(Task-Technology Fit ,TTF) 對於團隊績效( Project Team Performance)的影響。除此之外，我們也會討論規則規範(Regulation)對團隊賦權和團隊績效間關係間調節效應( Moderating Effect)的影響，以及規則規範(Regulation)對科技使用和團隊績效間調節效應( Moderating Effect)的影響

Normally internal control is more related to discuss the financial issue , it’s seldom to research the internal compliance program which related to goods inspection . In this research , we will discuss how the ICP project team work and the related construct and factor. The impact of team empowerment , technology use and task-technology fit on project team performance . Besides , we will also elaborate the moderating effect of regulations on the relationship between empowerment and project team performance , as well as on the relationship between technology use and project team performance

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