本論文研究之“內部稽核”為近來新興發展之一門學科。隨著企業規模與業務型態的日益龐大及複雜,其扮演的角色也益愈重要。遠東集團董事長尤其重視其功能,因遠東集團上市公司高達8家,子公司達130多家,而上市公司本身即有內部稽核,集團董事長為發揮跨功能的組織,故於民國88年成立集團稽核。此外,於94年初提出總管理處之概念,並將稽核功能納入集團十大功能組織中。 本研究便在探討公司內部稽核與集團稽核在企業內部稽核之現況,以及影響其內部控制之各種因素。本研究係以“遠東集團稽核人員”與“遠東紡織之內部稽核人員”與管理當局為雙向之調查對象,並以訪談為主要調查工具,欲探討企業環境變項以及涉及部門組織管理方面之變項對內部稽核工作成效與挫折兩個構面上的影響。
The role of the internal auditor has recently become an emerging discipline development and more important and essential when the scales of the enterprise and business structure continuously expanding. The Chairman of Far Eastern Group (the Group) in particular has recognize this, on top of the internal auditor departments in the 8 listed company, the Chairman proposed a concept of a cross-organization department for the roles of helping the Group to monitor and evaluate the effectiveness of more than 130 subsidiaries within the Group. The Group Auditing Department was established in year 1999 and in year 2005 the department is integrated in the FEG central office. This study explores the roles of listed company internal audit department, in particular the Far Eastern Textile Co., and Group Auditing Department and the potential influences on the internal control system. Interviews were taken among the auditors and the managements from subsidiaries with the focus on the cause and effect on the roles of internal auditor on variability of the enterprise environment and organization structure