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  • 學位論文

內部稽核職能成熟度之探索與分析

The Exploration and Analysis of Internal Audit Capability

指導教授 : 鄭桂蕙
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摘要


內部稽核單位因屬企業內部組織,相較於外部稽核單位更易瞭解問題核心或察覺企業弊端,因此被賦予更高的期待及責任,當內部稽核功能被認為能夠帶給組織正面價值,然而目前內部稽核單位是否確實已具備相當程度之職能,符合企業所需,並達到內部稽核的目的,並無實證研究。 本研究引用國際內部稽核協會研究中心(The IIA Research Foundation)所提出之「內部稽核職能成熟度模型(Internal Audit Capability Model,IA-CM)」第一要素「內部稽核之服務及角色(Services and Role of Internal Auditing)」,透過問卷設計,寄發515份問卷予內部稽核人員,以檢測內部稽核單位實際稽核執行情形,並評估其所處層級及其影響因素。 本研究問卷有效樣本之分析結果,顯示國內內部稽核單位有62%屬低度內部稽核職能成熟度,尚停留在第一層級初步化及第二層基礎化,亦即內部稽核單位職能主要以符合主管機關要求,執行遵循性稽核,建立特定查核程序,且將稽核結果作成書面資料;有19%屬中度內部稽核職能成熟度,已達成第二層基礎化及第三層整合化,稽核諮詢服務及績效/效益稽核,稽核結果作為績效評估之依據,並開始進行第四層管理化,完整確認治理、風險管理及控制的有效性,內部稽核在強調組織整體有效性;已有19%達高度內部稽核職能成熟度,即達成第四層管理化及第五層最佳化,內部稽核被認定為變更作業的關鍵要素,內部稽核為組織的改革者,可以透過內部稽核作業,影響組織政策及利害關係人作出更好的決策,以增進企業組織價值。 經分析影響內部稽核職能成熟度層級之因素,其中公司股票發行種類及使用電腦稽核軟體工具與否,為影響內部稽核職能成熟度之主要因素,達到顯著水準;另外員工人數多寡、內部稽核人數多寡、稽核相關專業證照張數及電腦稽核軟體多樣化,亦可提昇內部稽核職能成熟度;因此當公司規模愈大,設置稽核人數愈多,以及內部稽核人員考取相關專業證照及使用電腦稽核軟體工具,則內部稽核職能愈能彰顯。

關鍵字

稽核 職能成熟度 電腦稽核

並列摘要


Compared with external audit, internal audit can easily found the problems and frauds within organization. Therefore, internal audit is given higher expectations and responsibilities, and also be expected to add value and achieve the objectives through internal audit activities. However, there is no empirical research to measure and confirm the capability of internal audit. This study cites "Internal Audit Capability Model (IA-CM)”- Element 1 “Services and Role of Internal Auditing" , which published by “The Institute of Internal Auditors Research Foundation (IIARF)”. According to IA-CM, design the questionnaire and sent to 515 internal auditors. To understands the internal audit activities through questionnaires, and then measures the level of the IA-CM. The result of the empirical research, 62% of internal audits are staying in the lower level capability, it’s mean they are between level 1 and 2 of IA-CM. The purpose of the internal audit department is established just to obey the Taiwanese regulations. They need to do compliance auditing, plan and perform the audit engagement but not fully. There are 19% of internal auditors on the intermediate level capability, they are among the level 2, 3 and 4 of IA-CM. Internal auditor provide advisory services and performance/value-for-money audits, internal audit activity could measure performance, and reinforce overall responsibility for effective governance, risk management, and control processes over operations, compliance, and financial reporting. However, there are 19% on the higher level capability, it’s mean they are on the level 4 and 5 of the IA-CM. Internal auditing recognized as key agent of change, internal audit activities could add higher value by influencing organizational policy and contributing to better decisions by key stakeholders. The most important factors of internal audit capability are listed companies and computer auditing. In addition, the number of employees and internal auditor hold professional licenses and use computer auditing tools are also improving internal audit capability. Therefore, companies should considers how much internal auditor is enough when company grows, and internal auditor should getting professional licenses and using computer auditing tools, and then internal audit capability will be getting to optimize level.

參考文獻


洪尚亨,2007,如何衡量稽核價值,內部稽核季刊,第57期,頁54-59。
周靜幸,2012,增進內部稽核價值,內部稽核季刊,第78期,頁32-37。
莊盛祺,2012,導入電腦稽核作業與持續營運確認的必要性,內部稽核季刊,第77期,頁4-14。
吳泓仁,2011,提昇企業價值的稽核功能,內部稽核季刊,第76期,頁44-46。
林輝鴻,2011,中小型稽核單位如何提昇稽核價值與績效,內部稽核季刊,第74期,頁13-17。

被引用紀錄


江玉慧(2015)。會計人員應備職能之研究以中小企業為例〔碩士論文,逢甲大學〕。華藝線上圖書館。https://doi.org/10.6341%2ffcu.M0217322

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