| 摘要Abstract | 本研究針對內部稽核人員的角色壓力對工作滿足之關係，工作滿 足對內部稽核工作品質之關係，及角色壓力對內部稽核工作品質之關 係分別加以探討，然後再進一步探討角色壓力及工作滿足與內部稽核 工作品質三者之綜合性關係。經實證分析結果，獲得：(一)內部稽核 人員的角色壓力對工作滿足呈顯著負相關。當內部稽核人員的角色壓 力較高時，則工作滿足就較低；反之，則工作滿足就較高。(二)內部 稽核人員的工作滿足對內部稽核工作品質呈顯著正相關。當內部稽核 人員的工作滿足較高時，則內部稽核工作品質就較佳；反之，則內部 稽核工作品質就較不佳。(三)內部稽核人員的角色壓力對內部稽核工 作品質呈顯著負相關。當內部稽核人員的角色壓力較高時，則內部稽 核工作品質就較不佳；反之，則內部稽核工作品質就較佳。(四)內部 稽核人員的角色壓力及工作滿足與內部稽核工作品質之綜合性關係 為，角色壓力對內部稽核工作品質並非直接產生效果，角色壓力係透 過工作滿足，以工作滿足作為中介者，而對內部稽核工作品質產生間 接效果。This study tries to examine the relationship among the role stress, the job satisfaction and the internal audit quality of the internal auditors in Taiwan. The research models established in Baron and Kenny’s study are adopted. The four regression models explicitly incorporate efficient and effective measures, and reflect the interactive nature of outcome-generating activities for the internal auditors. Forty-one pair questionnaires are included in the sample. The results of this study are as following: Firstly, a role stress is negatively related to job satisfaction, implying that higher role stress reduces job satisfaction; and vice versa. Secondly, there is an obvious positive relationship between auditor’s job satisfaction and the internal audit quality; the more of job satisfaction, the better of the internal audit quality. Thirdly, the relationship between auditor’s role stress and the internal audit quality is reverse; noting their role stress decreases the internal audit quality. Finally, the effect of auditor’s role stress against the internal audit quality probably is indirectly generated through their job satisfaction. |