職能、團隊問題解決能力、電腦稽核活動與內部稽核績效之關聯性研究

The Effect of Competency, Team Problem Solving Ability, and Computer Auditing Activity on Internal Auditing Performance

吳東憲(Tung-Hsien Wu)

指導教授 ： 黃士銘

國立中正大學/管理學院/會計與資訊科技學系/博士(2013年)

摘要

內部稽核部門進行電腦稽核多數使用電腦輔助稽核軟體(CAATTs, Computer Assisted Audit Tools and Techniques)協助。在一般的情況下，內部稽核人員擁有豐富的稽核知識與經驗，雖可讓電腦稽核作業擁有明確的稽核目標以面對E化環境作適當因應，但實務上卻不盡然可讓每項稽核作業均順利達成預定目標。雖然過去電腦稽核的研究探討許多不同的議題，但針對CAATTs所能產生的效益，卻鮮少有實證之探討。因此，本研究探討內部稽核人員的職能、團隊問題解決能力以及電腦稽核活動對稽核績效之影響。然而，因為CAATTs的導入仍在初步的階段，本研究以內部稽核人員所認知的團隊問題解決能力、電腦稽核活動以及稽核績效進行探討，以個人的認知了解變數之間的關聯性。
本研究以問卷調查的方式收集內部稽核人員資料，以PLS (Partial least squares regression)進行分析。實證結果發現，全樣本的分析中，團隊問題解決能力以及電腦稽核活動直接影響內部稽核績效，職能透過團隊問題解決能力以及電腦稽核活動的中介效果間接影響內部稽核績效。公司已導入CAATTs的樣本中，團隊問題解決能力以及電腦稽核活動直接影響內部稽核績效，職能透過團隊問題解決能力以及電腦稽核活動的中介效果間接影響內部稽核績效，。未導入CAATTs的樣本中，職能部份直接影響內部稽核績效以及透過電腦稽核活動的中介效果間接影響內部稽核績效，電腦稽核活動直接影響內部稽核績效。進一步，本研究發現知識透過其他職能、團隊問題解決能力以及電腦稽核活動間接影響內部稽核績效。因此，在導入CAATTs時，不僅需要內部稽核人員的職能，也仰賴團隊的合作與電腦稽核活動建置的完整性才能夠達成預期的目標。本研究之結果將有助於未來內部稽核部門使用CAATTs執行電腦稽核成效之參考。

關鍵字

團隊問題解決能力 ； 職能 ； 電腦稽核活動 ； 電腦輔助查核工具與技術

並列摘要

The majority of internal audit departments use computer-assisted audit tools and techniques (CAATTs) for assistance when performing computer auditing. Internal auditors generally possess substantial auditing knowledge and experience. Although this can facilitate the establishment of clear objectives for computer auditing operations to respond appropriately to computerized environments, in practice, the intended targets may not necessarily be met during each auditing operation. Previous studies on computer auditing have investigated diverse topics. However, few have empirically examined the benefits of CAATTs. Therefore, this study addresses the influence that competency, team problem-solving ability, and computer auditing activity have on audit performance. Because the implementation of CAATTs remains at an early stage, this study examines internal auditors’ personal perception to understand the relationships between variables.
This study employed questionnaires to collect data from internal auditors and adopted the partial least squares regression method for analysis. The empirical results show team problem-solving ability and computer auditing activity directly influenced internal auditing performance and competency indirectly influenced internal auditing performance through the mediating effects of team problem-solving ability and computer auditing activity. For the sample of companies that had implemented CAATTs, computer auditing activity, and team problem-solving ability and computer auditing activity influenced internal auditing performance directly, and competency indirectly influenced internal auditing performance through the mediating effects of team problem-solving ability. For the sample of companies that had yet to implement CAATTs, competency exhibited a partial direct effect and a direct effect on internal auditing performance through the mediating effects of computer auditing activity, and computer auditing activity influenced internal auditing performance directly. The results of this study also indicated that knowledge indirectly influenced internal auditing performance through other competencies, team problem-solving ability, and computer auditing activity. Therefore, the implementation of CAATTs requires not only internal auditor competency, but also team cooperation and thoroughly established computer auditing activity to achieve the projected goals. The results of this study can enable internal audit departments to effectively perform computer auditing using CAATTs in the future.

並列關鍵字

team problem-solving ability ； competency ； computer auditing ； CAATTs

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