決定大陸台商設置內部稽核部門之因素及其未來發展趨勢

An Examination of the Factors Affecting the Formation of Internal Auditing Department and Future Development Trends of Taiwaness Firms in Mainland China

李中俊(Chung-Chun Lee)

指導教授 ： 簡俱揚

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200444

摘要

摘要
內部稽核人員診斷企業之內部控制制度設計是否良好，並查核企業中各單位及員工是否遵循企業的內部控制制度，扮演企業醫生與警察的角色，評估與維護企業內部控制制度的有效性，為企業興利與防弊的重要人員。良好的內部控制，與適任的內部稽核人員，將可有效降低營運風險。
子公司營運的良莠，攸關母公司盈餘的多寡或經營的成敗。依經濟部統計之數字目前大陸投資熱潮仍未減退，且台灣許多廠商已將大陸視為生產重地的情形下，對於大陸子公司之控制就`顯得極為重要。
本研究受試對象為台灣上市、上櫃、公開發行公司已在大陸投資廠商之台灣地區內部稽核主管或內部稽核人員，及在大陸當地台商之台灣籍幹部，研究結果顯示：
一、內部稽核現況：有效樣本中20.4%之企業已在大陸子公司設置內部稽核部門，但大陸子公司內部稽核部門並未明顯隸屬於台灣母公司或大陸子公司某一部門或人員，所以雖然大陸子公司內部稽核人員專任比率為85.7%，但獨立性顯有不足或可能與台灣母公司內部稽核部門功能有所不同。另外大陸子公司與台灣母公司內部稽核人數多在5人以下。台灣母公司內部稽核人員前往大陸子公司執行查核作業間隔時間，以每3個月或每6個月為多，且每次約派遣1-2人前往大陸查核。
二、影響企業在大陸子公司設置內部稽核部門之因素：已在大陸子公司設置內部稽核部門企業之受試者認知，最重要因素為「建立各項管理制度與規則」，其次依序為「企業規模龐大」…等共計6項因素。未在大陸子公司設置內部稽核部門企業之受試者認知，最重要因素為「企業規模不夠大」，其次依序為「台灣有內部稽核至大陸查核」、「政府未要求」共計3項因素。
三、大陸子公司內部稽核未來發展趨勢及影響其發展之因素：在未來發展趨勢方面，兩岸受試者高比率的認為內部稽核部門有存在之必要且未來在大陸發展潛力大，且內部稽核人員主要查核項目應為財務，其次依序為採購、生產及銷售。而在執行稽核作業時需要之內部稽核人數，其設置因素則以營業額及營業據點為主要影響因素。在影響發展因素方面，已在大陸地區設置內部稽核部門之企業受試者認知，最重要之因素為「經濟的發展」，其次依序為「內部稽核素質的提升」…等共計4項因素。未在大陸地區設置內部稽核部門之企業受試者認知，最重要因素為「當地政府的態度」，其次依序為「台灣政府的要求」…等共計6項因素。
四、影響尚未在大陸子公司設置內部稽核部門企業未來會設置內部稽核部門之因素：最重要因素為「企業整體規模變大」，其次依序為「政府要求」、「大陸子公司營業金額佔集團營業額比率提高」共計3項因素。
五、已在大陸子公司設置內部稽核部門企業之兩岸受試者，對於影響因素認知差異不大，但未在大陸子公司設置內部稽核部門企業之兩岸受試者，對於影響因素認知差異性高。
六、電子業與非電子業對於影響因素認知差異不大。

關鍵字

影響因素 ； 大陸台商 ； 內部稽核 ； 未來發展 ； 公開發行公司 ； 內部控制

並列摘要

Abstract
The internal auditor plays a very important role in a company, who creates profit and avoids loss by judging the internal control system. The internal auditor looks over each department and employee by the rules of internal control system. He evaluates and keeps the efficiency of the system. A great internal control system and an appropriate internal auditor will decrease the operational risk efficiently.
The operating quality of the affiliates is related to the earnings and prosperity of a company. According to the statistic by Ministry of Economic Affairs R.O.C, it showed that investing in Mainland China haven’t downturn, besides many Taiwan’s companies consider Mainland China as a very important production base. Therefore, controlling of the affiliates located in Mainland China becomes a very important issue.
The samples of this study are internal audit managers and internal auditors, who were employed in Taiwan listing company which also invest in Mainland China. These samples also include the Taiwanese who worked in China. Several results are shown as below.
One. The situation of internal audit:
In the efficient samples, 20.4% companies set up internal audit departments in affiliates located in Mainland China. However, these departments do not belong to any definitely units in Taiwan headquarters or China subsidiaries. The full-time job rate of internal auditor in China subsidiary is 85.7%, but it is not independent enough, moreover, which function is quite different to Taiwan headquarter. There are less than five peoples in the internal auditor departments both in China subsidiaries and Taiwan headquarters. The internal auditors will go to China subsidiaries every three or six months for auditing tasks, and one or two peoples each assignment.
Two. The main factors affect companies setting up internal audit departments in China affiliates:
1. We got six factors from the testees who work in China subsidiaries with internal audit department. The most important one is “building all kinds of management systems and rules”, and the second one is “the company scale becomes large”.
2. We also got three factors from whom without internal audit department. The most important one is “the company scale is not so large”, the second one is “the audit task is doing by the internal auditors from Taiwan headquarter”, and the third one is “not the requirement by government”.
Third. The future developments and influenced factors of the internal audit in China subsidiaries:
Most of the testees both in China and Taiwan considered that the internal audit is necessary and potential in China. Beside, the major audit item is finance, and then are purchase, manufacture and sales. The sales amount and business locations are the major factors influenced the facilities of setting up internal audit department. Regarding to the future development, we got four factors from the testees worked in China subsidiaries with internal audit department. The major one is “economic development”, and next is “the quality enhancement of the internal audit”. On the other hand, we also got six factors from whom without internal audit department. The major one is “the attitude of China local government” and next is “the requirement by Taiwan government”.
Four. There are three factors influenced China company setting up an internal audit department in the future:
The most important factor is “the company scale becomes large”, the second one is “the requirement by the government”, and the third one is “the share of the sales amount from China subsidiary increased in whole business group”.
Five. For all of the testees whose China subsidiary with internal audit department, their recognitions of the influenced factors are very similar. However, for whom without internal audit department, their recognitions are totally different.
Six. Comparing with the electronic and non-electronic industries, which recognitions of the influenced factors are similar.

並列關鍵字

public firms ； internal audit ； Taiwanese company in Mainland China ； influenced factor ； internal control ； future development

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