以內部審核為干擾變項將風險管理導入內部控制與組織績效相關性之研究—以南部某金融機構為例

由於目前環境變動迅速，不確定性增加，風險管理實為時下迫切之議題，因此本研究欲探討導入風險管理之後的內部控制與組織績效的相關性，並以內部審核機制為干擾變項，探討內部審核機制對內部控制及組織績效之干擾效果。以研究實證具有風險管理觀念的內部控制對金融機構績效有所助益，以及內部審核對上述兩者關係之影響。本研究所採用的「風險管理內部控制」構面係援引自COSO委員會出版的「企業風險管理-整合架構」(ERM架構)，該架構由以下8個組成要素構成：「內部環境」、「目標設定」、「事項辨認」、「風險評估」、「風險回應」、「控制活動」、「資訊與溝通」以及「監督」，而在「組織績效」構面，則以「單位業務」、「組織氣候」兩面向進行分析，並加入內部審核機制為干擾變項，利用SPSS統計分析軟體進行迴歸分析，經實證研究後，獲致下列結果： 1.導入風險管理的內部控制對組織績效有正向影響。 2.風險管理對內部控制有正向影響。 3.內部控制對組織績效有正向影響。 4.風險管理對組織績效有正向影響。 5.內部審核機制會干擾導入風險管理的內部控制與組織績效之間的正向關係。本研究以單因子變異數分別探討不同「部門」、「單位業務性質」及「單位層級」之樣本對「風險管理」構面四個變數的認知程度是否存在顯著差異。研究結果顯示，不同「單位業務性質」及「單位層級」在「風險管理」構面中的「目標設定」、「事項辨認」、「風險評估」、「風險回應」四個變數間皆無顯著差異，而「部門」只在「風險回應」有顯著差異，另外在三個風險管理變數則無差異，如此可以得知國內金融機構在風險管理的觀念，藉由健全的內部控制制度，已具雛形。最後，藉由本研究提供金融機構要能正視風險管理和內部控制之重要性，並配合內部審核機制，以強化內部控制功能，達到提升組織績效之目的。

關鍵字

風險管理；內部控制；組織績效；內部審核

並列摘要

Risk Management, indeed, has been an imperative issue due to the fast variation and increasing uncertainty of the present surroundings. Therefore, the research was to explore the relationship between Internal Control and the Organizational Performance after the Risk Management was applied and to use Internal Auditing as an inner Intervening Variable to make a research about the intervening effect of the Internal Auditing on the Internal Control and Organizational Performance. This research was to prove that the Internal Control with Risk Management is beneficial to the performance of financial institutions and the Internal Auditing has influential relationships to the above two. The Risk Management and Internal Control adopted by this research derives from Enterprise Risk Management Framework (ERM Framework) published by COSO(Committee of Sponsoring Organizations of the Treadway Commission). This framework consists of 8 categories, including "Internal Environment", "Target Setting", "Identification Matters", "Risk Assessment", "Risk Response", "Control Activities", "Information and Communication" and "Monitoring". However, on the facet of Organizational Performance, analyses were progressed in two ways, Business Units and Organizational Climate, with Internal Auditing as intervening variable to use SPSS statistical analysis software to process a regression analysis. After empirical research, attainable results were as follows: 1. The import of the internal risk management control has a positive impact on organizational performance. 2. Risk Management has a positive impact on Internal Controls. 3. Internal Control has a positive impact on Organizational Performance. 4. Risk Management has a positive impact on Organizational Performance. 5. Internal Auditing Mechanism would interfere with the positive relationships between Internal Control and Organizational Performance while Risk Management was brought in. In this research, ANOVA was respectively applied to explore different "departments" and the sample of the "nature of the business units" and "unit level" to see if there were striking differences for "Risk Management" four facets variable awareness. The results showed that different "unit nature of the business" and "Unit Level" in the "Risk Management" facet of the "Target Setting", "Matters Identifying", "Risk Assessment", "Risk Response" has no significant difference between the four variables. However, "Department" has only shown a significant differences on "Risk Response"; there were no differences in the risk management of the other three variables. We could learn the concept of Risk Management in domestic financial institutions, with a sound Internal Control system that, was taking shape. Finally, with the conclusions of this research, advice was provided so that financial institutions could note the importance of Risk Management and Internal Control seriously. Furthermore, with cooperation of the Internal Auditing Mechanisms, the Internal Control can strengthen and the enhance of the Organizational Performance .