隨著衍生性金融商品交易的開放，國內衍生性金融商品正值交易方興未艾之際，國際間因操作衍生性金融商品而導致重大虧損案例卻層出不窮，不禁令人深刻地體會相關內部控制與風險管理的重要性。本文首先對衍生性金融商品之定義、種類、國內外市場狀況加以敘述，並介紹內部控制五大要素之架構，說明企業應如何設計與執行控管的政策與程序，最後以問卷調查結果分析比較各項控制活動與衍生性金融商品之關聯，以彙總出本研究之結論與建議。本文得出如下結論：
一、企業對於衍生性金融商品的文件記錄控制這項控制活動的重視程度與資訊透明度有正相關。二、企業對於衍生性金融商品的文件記錄控制這項控制活動的執行完善程度也與資訊透明度為正相關。三、內部稽核人員認知衍生性金融商品的文件記錄這項控制活動與資訊透明度有正向連結存在。
綜合上述，企業越重視衍生性金融商品的文件記錄控制這項控制活動，越可有效提高資訊透明度。且企業有效執行衍生性金融商品的文件記錄控制這項控制活動，可有效提高資訊透明度。

Along with the prosperity of financial derivatives market in the first decade of the 21st century, lots of astounding failure cases resulted from the operation of financial derivatives transaction in worldwide. Scandals involving internal control of financial derivatives transaction in well-known enterprises indicate the importance of the internal control of the financial derivatives transaction fro the corporate management, and cause investors to pay more attentions to the internal control of financial derivatives. Therefore, the purpose of this paper is to research on the implication between internal control and financial derivatives.
First, this paper illustrates the definition, classification, implementation, characteristic and market condition for financial derivatives, and introduce internal controls and control activities involving the usage of financial derivatives. Finally, a questionnaire is used to gather data and analyze the correlation between financial derivatives and control activities from 61 public listed companies in Taiwan, which were trading off financial derivatives transaction.
The survey results lead to the conclusion below: (1) The company has better stress on documentation control of financial derivatives will has better information transparency. (2) The company has better execution effectiveness of documentation control of financial derivatives will has better information transparency. (3) Internal auditors recognize that documentation control of financial derivatives is the better control activity to increase the information transparency.

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