中國大陸與臺灣之內部稽核制度的差異性與趨同性研究

內部稽核是一項獨立客觀的保證工作與諮詢活動，它的目的是為機構增加價值並提高機構的運作效率，它採取系統化、制度化的方法來對風險管理、控制及治理程式進行評估，提高它們的效率，從而協助達到組織的目標。獨立性是客觀性的前提和保證，客觀性是獨立性的實質和目標，堅持獨立性是為了能夠客觀的反映問題，為企業實施必要的監督並促進企業發展。因此，獨立性和客觀性是內部稽核的基本特點。在中國大陸，由於市場經濟不充分，內部稽核也因其計劃經濟體制下行政命令的特殊性質而不具備西方國家傳統意義上的內部稽核，同時，與臺灣先進的企業管理的理念和國際內部稽核準則和實務經驗的引進所產生的內部稽核有所不同。臺灣的內部稽核制度是根據臺灣政治經濟體制，以及以英語為國際通用語言的因素，主要引用美國的稽核慣例，所綜合的結果。本研究方法主要是透過文獻的探討和個案研究二方面；文獻的探討部分，從國際的稽核發展歷程和中國大陸稽核的發展歷程和現狀去分析比較其差異性；另一方面個案研究部分，從跨國企業之電子製造業的稽核個案中，比較中國大陸和臺灣的稽核人員對同一個受查單位進行稽核，所得出的結果有很大的差異，顯現其因文化背景的差異和演進歷程的不同，其所發展的稽核制度和特點以及稽核人員的素質亦有所差異。經本研究發現，中國大陸與臺灣內部稽核制度的差異，主要呈現有六個構面：一、內部稽核發展歷程與制度設計的差異；二、內部稽核機構設置與人員構成的差異；三、內部稽核職權與內容的差異；四、內部稽核準則與人員職業道德的差異；五、內部稽核部門與政府部門關係的差異；六、內部稽核協會功能與職能的差異。經深入瞭解其差異後，基於中國大陸與臺灣經濟融合的發展歷程與趨勢，其內部稽核的演進也呈現趨同並相互融合的趨勢，主要呈現有五個面向：一、地位與功能的趨同；二、作業規範體系的趨同；三、人員道德與違法責任的趨同；四、稽核人員職業培訓與素質提升的趨同；五、建置政府機關內部稽核制度的趨同等方面。從此研究結果可以發現，中國大陸與臺灣內部稽核制度的趨同，是兩岸經濟政治關係發展的必然產物，具有客觀性和必要性。

關鍵字

內部稽核(中國大陸稱：內部審計) ；內部控制；差異性；趨同性

並列摘要

Internal auditing is an independent and objective assurance and consulting activity and its purpose is to add value and improve the operational efficiency of organizations. It takes a systematic, standardized approach to evaluate the risk management, control and governance processes, improving their efficiency to help achieve the organization's goals. Independence is the precondition and guarantee of objectivity while objectivity is the essence and goal of independence. Being independent is to objectively reflect issues in order for enterprises to implement the necessary supervision and to promote its development. Therefore, independence and objectivity are the basic characteristics of internal audit. In mainland China, the market economy is not sufficient and its internal audit with the special nature of the executive order under the planned economy differs not only from the typical internal audit in the West but also from Taiwan's internal audit resulting from its advanced enterprise management concepts and practical. Our research is centered on the documents examination and case study. The exploration of the documents is to compare the divergent aspects on the audit progress and current audit of the foreign countries and Mainland China. Regarding the case study through the multinational electronics manufacturer, it's easy to realize the obviously different outcomes of the same unit audited by Mainland China and Taiwan, revealing the difference between the cultural backgrounds and developing process as well as the dissimilarity from the audit system and auditors quality. Our research finds that there are six main differences between the internal audits in Mainland China and Taiwan: A. Internal audit development and system installment. B. Internal audit organization establishment and human resources. C. Internal audit authority and contents. D. Internal audit principles and employees' professional morality. E. The relationship between internal audit department and government. F. Internal audit association function and competency. By way of the deep analysis of the difference based on the economical integrated development and trend between Mainland China and Taiwan presents that their internal audits have been evolved into the similarity and integration which can be categorized into the following five convergences: A. position and function B. process and practice C. employees' morality and punishment for law violation D. auditors training and quality elevation. E. Establishment of government's internal audit system and so on. This research has manifested the fact that the similarity and integration on Mainland China's and Taiwan's internal audit systems, an inevitable trend from the cross-strait economic and political development, is objective and necessary.