內部稽核人員留任意願之相關性研究

Research on internal audits' retention intention

李崇銘(CHONG-MING LI)

指導教授 ： 吳徐哲

國立中正大學/管理學院/會計與資訊科技學系/碩士(2016年)

摘要

台灣企業之內部稽核人員流動率一直是高流動的狀態。主要原因是稽核人員的工作非常繁重，需要遵從法規確認企業內部各項營運活動與提交內控聲明書，如此繁忙的工作內容再加上多數企業的管理高層並不支持查核工作，致使企業內部稽核人員的流動率一直居高不下，但內部控制制度卻是企業繼續營運非常重要的一環，因此為了改善企業內部稽核人員的流動率，本研究將探討內部稽核人員繼續留任的相關因素，並將研究結果提出具體建議給實務界，進行改善。本研究採用結構方程模式分析各變數之間的關係，檢驗各項假說。本研究之發現：內部稽核人員之工作壓力不會對留任意願產生顯著影響，不過在專業職能、外向性人格特質、開放性人格特質皆會對留任意願產生顯著正向影響，中介效果方面，發現工作滿意會完全中介內部稽核人員之組織氣候與留任意願之間。最後在調節效果方面發現，工作壓力可以正向調節開放性人格特質與留任意願之間。

關鍵字

內部稽核 ； 留任意願 ； 結構方程模式 ； 中介效果 ； 調節效果

並列摘要

In Taiwanese enterprises, the high turnover of internal auditors is often soaring. The high turnover rate derives from auditors' heavy workload. Not only do they have to check policies against the internal operating activities, but they also need to file the management reports on internal control. Moreover, the auditing work is not supported by the management in most enterprises. These two reasons have resulted in the high turnover rate of internal auditors. But the internal control system of the enterprise from continuing operations is very important. Therefore, in order to reduce the high turnover rate of the internal auditors. This study aims to research on the related factors for the intention of internal auditor to remain in current post. Findings will be provided to the practitioners for reference. The internal auditors of Taiwanese enterprises are adopted as the research target, and the Structural Equation Modeling (SEM) is applied to analyze the relation between each variable and to examine the hypotheses. This study finds that for an internal auditor, work pressure does not have notable influence on one’s intention to retain current post. However, the competence and personality traits of extraversion as well as openness all produce positive effects on the auditor’s intention to stay in current position. In the aspect of mediation effect, job satisfaction fully mediates between the organizational climate and the intention to retain current post of an internal auditor. Lastly, in the aspect of moderation effect, the result that work pressure positively moderates between one's personality trait of extraversion and one’s intention to remain in current post is observed.

並列關鍵字

Internal audit ； Retention intention ； Structural Equation Model ； Mediation effect ； Moderation effect

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