銀行業內部稽核績效與適切性之研究

The Performance and Appropriateness of Bank Internal Audit

吳佳玲(Chia-Ling Wu)

指導教授 ： 林淑玲

國立臺北科技大學/管理學院/管理學院經營管理EMBA專班/碩士(2013年)

摘要

銀行業內部稽核單位每年都要做定期及不定期之查核。稽核人員的貢獻，並非來自資訊的搜集，而是來自對資訊的評估及報告。查核最重視的就是要檢查出是否有發生缺失或弊端之問題，並以查核結果或提出對缺失應改善之建議事項予經營管理階層辦理改善。
銀行業的內部稽核制度雖已漸趨完備，並逐漸發揮其應有之功能，惟實際執行至今，其績效與適切性究竟為何？引發本研究的動機。
為兼顧理論之探討與瞭解實務，本研究之研究方法分為兩階段，一為敘述統計量分析，二為探索性訪談。本研究採用訪談、歸納法及個案探討，屬於探索性研究。
首先探討相關文獻及法規，作為研究的基礎。研究之對象擬以特定的具體個案（我國的商業銀行）做為本研究之研究對象，透過統計分析結果來探討評估個案銀行內部稽核實施現況及內部管理之狀況。最後再透過對本國銀行內部稽核人員進行訪談以歸納彙整銀行業內部稽核績效與適切性之結論，以利銀行業於制定經營管理決策時之參考。

關鍵字

內部稽核

並列摘要

The Auditing Office of a bank always needs to undertake periodical and nonscheduled internal audits every year. The contribution of auditors comes from their evaluations of information and the subsequent reports in lieu of gathering information. To check out whether either any defect or abuse happened, and come up with suggestions for improvement to managerial executives is one of the most important jobs of auditors.
Although the internal audit system is being completed progressively, and brings its function into full play gradually, however, what is its effect and appropriateness after being implemented so far? This question arouses the researcher’s study motivation.
In order to give consideration to both of theoretical exploration and practical understanding, this research comprises of two steps; the descriptive quantitative analysis, then the exploratory interview. This research adopts individual interview, induction methodology, and case study, belongs to exploratory research.
Firstly, the discussion of related literatures and regulations are undertaken as the basis of this research. The research object is concrete target－local commercial banking. The outcome of statistical analysis is employed to explore and assess the status quo of internal audit implementation and internal management of the case bank. Finally, the individual interviews with internal auditors of local bank are conducted in order to compile and reach the conclusion of performance and appropriateness of internal audit in local commercial banking and as reference for drawing up their managerial decisions.

並列關鍵字

Internal audit

參考文獻

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