因為全球化經營與資訊科技高度介入的發展趨勢，「資訊科技治理」對企業經營 的影響日益加深。不過，相對的，舉凡資訊治理的業務範疇、實務運作方式、乃至於 居中如何避免多國籍員工代理所引發道德風險問題預防等，始終沒有被完整探討。 為此，本研究針對一家大型跨國企業的資訊治理業務，透過參與觀察、深度訪談與次 級資料收集，深入了解其資訊科技治理的作業情況。研究結果，除了展示一個跨國企 業資訊科技治理的實務運作歷程，同時也藉由「代理理論」來分析各種治理活動關係， 並進而揭露跨越於CEO與CIO之上的完整資訊科技治理範疇。

Due to the trend of global operation and information technology intervention, information technology governance has great impact on company operation. However, issued such as the business scope of information technology governance, the operation model, and the prevention in regard to the morality risk evoked by multi-nationality employee agent had not been explored thorough yet. This research studied the information technology governance practice in a large multi-national enterprise. Participant observation, in-depth interview and secondary data collection were conducted to understand company's information technology governance practice; perspective of agency theory was applied to analyze the meaning of information governance activities. The result illustrated the information technology governance process of the multi-national enterprise. The agency theory revealed the interaction relationship among agents and the scope beyond CEO and CIO in regard to the information technology governance.