資訊管理化程度與內部稽核品質對學校營運風險之影響-以南部某私立大學為例

A Study on the Level of Computerization and Audit Quality Impacting on the Operational Risk - a Private University as an Example

林昱任(Yu-Ren Lin)

指導教授 ： 陳逸昌

長榮大學/資訊暨工程學院/資訊管理學系(所)/碩士(2015年)

https://doi.org/10.6833/CJCU.2015.00186

摘要

學校導入資訊系統已是相當普遍的情況，學校行政人員可透過資訊管理系統進行相關業務作業，但也可能會面臨相關風險的發生，內部稽核人員在進行稽核作業時，也可透過資訊系統對受稽核單位進行事前查核，來達到縮短稽核時間的效益；另可利用現有資料評估和確認各種風險，提出改善與建議。本研究以南部某私立大學受稽核單位之行政人員為施測對象，以問卷調查法來測量行政人員對於學校資訊管理化程度、內部稽核品質和風險之評價，並針對學校資訊管理化程度對內部稽核品質之關係、學校資訊管理化程度對風險之關係及內部稽核品質對風險之關係，分別加以探討。本研究個案經分析結果顯示，學校資訊管理化程度對於內部稽核品質呈顯著正相關，但影響程度較低，並無實務上之價值 ；內部稽核品質對風險未達顯著；資訊管理化程度對風險呈顯著負相關，並能達45%解釋力，故提升學校資訊管理化程度，將可有效降低風險之發生。

關鍵字

內部稽核 ； 資訊管理化程度 ； 風險

並列摘要

Implementing information system into universities has been a prevalent phenomenon. Administrative employees in the universities can proceed related operational work via the information system yet, simultaneously, there are possibilities that they will confront risky occurrences. When internal auditors are proceeding auditing operations, they can examine audited units in advance through the information system so as to achieve the benefit of reducing auditing time, utilizing available data to assess and confirm miscellaneous risks and then provide improvements and suggestions. The study selected part of the administrative employees as respondents from a private university in Southern Taiwan, measured the appraisal on the level of computerization in the university, the quality of auditing, and risks from the administrative employees, and discussed the relation of the level of computerization and the quality of internal auditing, the level of computerization and risks, and the quality of internal auditing and risks. The case in the study shows the relation of the level of computerization and the quality of internal quality is significantly positive yet the explanatory power is low. It indicates that increasing the level of computerization doesn’t have practical value on the quality of internal auditing. The quality of internal auditing and risks are not significant. The level of computerization and risks are significantly negative and have the explanatory power of 45%, therefore, increasing the level of computerization in the school can effectively reduce occurrences of risk.

並列關鍵字

Internal Auditing ； Computerization ； Risks

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