內部稽核主管特質對內部控制品質之影響

The Impact of Chief Internal Auditors Characteristics on Internal Control Quality

李佩琳(Pei-Lin Li)

指導教授 ： 鄭桂蕙

國立臺北大學/商學院/會計學系/碩士(2009年)

摘要

我國證期局為促進證券市場之健全發展，並保障投資權益，自民國75年起即訂定「財政部證券管理委員會推動上市公司建立內部控制制度實施要點」，歷經多次修正，嗣於民國91年頒佈「公開發行公司建立內部控制制度處理準則」，爾後再經3次修正，期能倡導企業重視內部控制，以落實內部控制效能。雖歷經數次內控處理準則規範之修定，主管機關亦積極宣導內部控制制度之推行，然這二十多年來，資本市場之弊案如掏空資產、偽造文書、及財務醜聞等事件，卻層出不窮。探究其因，往往係公司內部控制制度不佳，內部稽核未落實，公司治理不善，及會計處理不實等因素所致。其中內部稽核品質之良窳，實影響內部控制是否確實及持續有效實施之關鍵因素，而內部稽主管特質之優劣，更是維繫內部稽核品質良窳之驅動因素。因此本研究以國內上市上櫃公司為研究對象，運用民國95年至96年公司所申報年度稽核計畫執行情形之2,110個樣本，探討內部稽核主管特質對內部控制缺失之影響。
實證結果發現，內部稽核主管之年齡愈長，公司之內部控制較易產生缺失；至於擔任稽核年資及專業經驗對於內部控制缺失之影響則在統計上未達顯著水準。本研究也發現內部控制缺失前後年度有高度相關，亦謂著公司並未積極進行內控缺失之改善；另外當公司資產報酬率愈高，內控缺失愈少；上市公司之內控缺失低於上櫃公司等公司特性方面。

關鍵字

內部控制 ； 內部稽核

並列摘要

For guiding healthy development of securities market and protecting the interests of investors, Securities and Futures Bureau set “Implementing Guides of Internal Control System of Public Listed Company of Securities Management Board of Ministry of Finance” in 1986 and after serial amendments, it promulgated in 2002 “Handling Guidelines for Establishment of Internal Control System of Public Issued Companies”. The Guidelines was amended for 3 times to promoting the importance of internal control and assuring the efficacy of internal control of companies. However, in the past 20 odd years, despite the efforts of competent agencies in amending the regulations and in promoting the implementation of internal control system, embezzlement, forging documents and financial scandal in the capital market are heard all the time. After conducting deep investigation, most of the discrepancies are resulted from poor internal control system, malfunctioning of internal audit, poor corporate governance and malpractices in accounting process. Among them, the quality of internal audit is the key factors that affect the effective implementation of internal control and the continuance, and the quality of attributes of internal audit officer is the driving factor linked directly to quality of internal audit. In this context, domestic public listed and OTC companies are taken to be the subjects of the research and 2110 samples of reported audit plan execution of 2006 and 2007 to explore the effect of attributes of internal audit officers on the discrepancy of internal control.
It is found in the empirical outcome that the older the internal audit officer is the more discrepancies generate in internal control of a company. But the effect of seniority and professional experience on discrepancy of internal control is not statistically significant. In this research, it is found also that high correlation existed in the discrepancy in internal control in consecutive years. This means that the company did not implement improvement measures to the discrepancy of internal control. On the other side, it is found that the higher the return to asset, the less the discrepancy in internal control, and the Public Listed companies are generally have less internal control discrepancy than company with stock traded on OTC.

並列關鍵字

Internal Control ； Internal Audit

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