美國國會於2002年提出沙氏法案(Sarbanes-Oxley Act, SOX）來規範公開發行公司必須建置與維持和財務報導有關之內部控制，藉以加強公司在內部控制及編製可靠財務報表之能力。本研究之主要研究目的為：(1)探討符合SOX404之銷售及收款循環在電腦稽核系統上的重要查核項目；(2)建構符合SOX404規範，並以企業資源規劃系統為基礎之銷售及收款循環重要查核項目之電腦稽核系統；(3)以ISO/IEC9126模型為基礎，進行此稽核系統對於內部控制制度實施的有效性及稽查結果正確性之實證研究以確定符合SOX404。本研究藉由紮根理論與專家問卷形成銷售及收款循環之查核項目，並使用這些查核項目進行系統實作與實驗設計研究。本研究成果可協助管理當局或稽核人員提升電腦稽核之成效。

After the Sarbanes-Oxley (SOX) Act 404 enacted in 2002, public companies were required to comply and maintain internal control of financial reporting in order to strengthen the abilities of internal control and to ensure reliable financial reporting. The objectives of this research are : (1) Explore the important audit items in the sales and revenue cycle to match the principles of SOX404 on the computer audit system. (2) Construct the computer audit system based on the ERP system in the sales and revenue cycle to match the principles of SOX404. (3) Based on the ISO/IEC9126 model, this research verifies the quality of this computer audit system and the accuracy of the audit results. This research explores the control items of the sales and revenue cycle by Grounded Theory and expert questionnaire, as well as develops a computer auditing system using the results of the conceptual aspect followed by laboratory study experimentation to ensure the quality of the computer audit system and the accuracy of the audit results. The outcome of this study assists management and auditors to perform computer auditing.