本研究之目的在於瞭解適任的內部稽核人員應具備之人格特質與技能，並探討這些人格特質與技能是否受到產業別或機構特性之影響。本研究以參加中華民國內部稽核協會例會活動之內部稽核人員為對象，於活動現場發放並回收研究問卷，以獲得相關的實證資料。 根據實證結果，本研究的主要發現與結論如下： 1.適任的內部稽核人員應具備「勤勉審慎性」之人格特質，以及「分析性技 能」與「判斷性技能」。 2.電子業內部稽核人員重視「外向性」之人格特質的程度高於金融業內部稽核人員，且較其它產業更為重視「自我調適與人際溝通技能」。 3.稽核主管重視「和善性」及「經驗開放性」兩大人格特質及「分析性技能」的程度高於非稽核主管。 4.公司營收在40億元以上之稽核主管，對其實際具備相關技能之程度最有自信。 5.稽核單位整體具備的技能低於稽核人員實際具備之技能，反映填答者對本身實際具備之技能較有信心，而對稽核單位整體具備之技能的看法則較為保守。 / The purpose of this study is to understand the personality traits and skills that a competent internal auditor should possess and to examine the industry and firm effects on these traits and skills. By means of distributing the research questionnaire to the internal auditors attending the IIA-Taiwan monthly meetings, this study gathers related data and perform various analyses. Our empirical results show that: 1. A competent internal auditor should possess the traits of conscientiousness, and the analytic and appreciative skills. 2. Internal auditors of the electronics industry attach more importance to the extraversion traits than those from the financial industry, and value the personal and interpersonal skills more than those auditors from other industries. 3. Chief audit executives (CAEs) value the agreeableness and openness to experience traits, and the analytic skills more than non-CAEs. 4. CAEs from the companies with operating revenue over forty billions NT dollars are most confident with the skills that they possess. 5. Most respondents believe that his/her internal audit department’s level of skills is less sufficient than that of individual auditors.

本研究以台灣上市、上櫃及興櫃公司為研究對象，利用問卷發放的方式，探討我國企業公司治理特質與內部稽核對財務報導可靠性貢獻之關係，並調查我國內部稽核之現況，以及內部稽核人員與外部查核人員之互動情形。本研究之實證結果顯示：（1）「公開發行公司建立內部控制制度處理準則」於2005年修訂，規定內部稽核單位應直接隸屬於董事會之後，內部稽核人員普遍認為其地位與獨立性有明顯提升。但我國企業內部稽核規模仍偏低，以1~2人為主；（2）監察人（或審計委員會）複核內部稽核工作之範疇、內部稽核之規模、內部稽核人員與外部查核人員之互動情形等，與內部稽核對財務報導可靠性之貢獻度呈顯著正相關 ；以及（3）針對內部稽核人員與外部查核人員之互動情形（包含工作協調、溝通、外部查核使用內部稽核結果之程度），內部稽核人員的認知普遍優於外部查核人員的認知。 / This paper examines the relationship between corporate governance characteristics and internal auditors’ assessments of their contributions to financial reporting reliability. This study also investigates the current status of internal auditing in Taiwan and the interaction between internal auditors and external auditors. Our results show that (1) since the applicable laws require that the internal audit department must report directly to the board of directors, internal auditors’ independence and position in their companies have improved significantly. However, the number of internal auditors in most companies is still low; (2) the extent to which the supervisors (or audit committee members) review internal audit results, the total numbers of staff in an internal audit department, and the relationship between internal and external auditors are positively related to internal auditors’ contribution to a firm’s financial reporting reliability; and (3) in general, internal auditors’ perceptions of their interactions with external auditors is better than those of external auditors.

本研究旨在探討內部稽核單位規模之影響因素，透過問卷調查方式向國內上市櫃公司的稽核主管蒐集相關資料，藉此瞭解內部稽核單位的運作情形與稽核主管對其單位規模未來變動的看法。本研究發現： 1.內部稽核之功能對稽核單位規模有正向顯著的影響，顯示我國上市櫃公司係依據其內部稽核功能之強弱，以決定其稽核單位的規模。 2.內部稽核功能的影響因素係以機構的內在管理因素為主，包括治理單位的重視與要求、公司之資訊透明度以及組織內其他部門的配合，而內部稽核的相關法令規範亦為影響稽核功能的因素之一。 3.上市櫃公司稽核單位的規模在近三年來大多為持平的狀態，而目前的員工人數，仍以1至2人的小規模單位為主。我國稽核單位普遍面臨人力不足的情況，主要原因為機構所設定的內部稽核功能超過稽核單位的人力，以及缺乏特定專長的人員。目前稽核單位多採取減少低風險項目的稽核、提昇稽核效率與加班等方式，以因應人力不足之限制。 4.非金融業稽核主管，其大多認為未來稽核單位規模將持平；而金融業稽核主管則有近半數認為其單位規模會逐步增加，顯示金融業對於內部稽核單位的擴充較具信心。 / This purpose of this paper is to investigate the factors that significantly influence the size of a firm’s internal audit department (IAD). This paper also reports the status of IAD operations and chief audit executives’ (CAEs) opinions regarding the possible change in size of their departments. A research questionnaire was sent to the CAEs of listed companies in Taiwan to collect data for empirical analysis. The main conclusions of this study are as follows. 1.Internal audit functions positively influence the size of IAD. Most organizations determine the size of their IADs in accordance with their expected functions of internal audit. 2.There are four factors affecting the functions of internal audit, namely, the board of directors’ emphasis on internal audit, corporate information transparency, other departments` cooperation and coordination with IAD, and the laws and regulations on internal audit. 3.The size of IAD remains stable for the past three years. The size of IAD is very small. For most IADs, there are only 1 to 2 auditors, and lots of IADs are experiencing shortage in manpower. The shortage is mostly due to the board’s expectation of IAD exceeds the current capability of IAD and its lack of specialty personnel. To overcome the constraint in manpower, most IADs decrease the audit of low-risk items, increase audit efficiency and/or work overtime. 4.Most CAEs believe that the size of their IADs will not change significantly in the near future. However, the CAEs in the banking industry generally believe that the size of their IADs will increase gradually.

企業經營的全球化、競爭日趨激烈以及資訊科技進步神速，企業整體資源規劃（Enterprise Resources Planning, ERP）系統在硬體設備配合，企業有所需求的情形下順勢而起，提供符合企業對管理資訊的要求，加強企業的競爭力。 對以代工以及國際貿易為主要業務的台灣企業而言，目前已逐漸地由傳統產業進化至國際化、資本密集、技術密集。在這樣的競爭環境下，如何提升企業環境的整合程度，以更有效率的經營企業、降低經營成本、提昇競爭力等，是經營團隊最關注的焦點。在這股導入ERP系統的浪潮中，吾人可以發現ERP系統最強大的功能在於資訊產出的即時性以及整合性。但不可諱言的是，隨著ERP系統的功能愈形強大，會計領域許多相關的功能皆被ERP系統取代，或謂整合，或者是導致性質的改變。 本研究擬針對國內企業在導入ERP系統之後，會計相關領域在企業之中所扮演的角色以及功能之轉變情形加以探討。 本研究所探討的會計相關領域係指下列三個領域： 1.財務會計 2.管理會計 3.內部稽核 在此三個領域中，研究在下列二個問題於ERP系統導入前後之變化狀況，以瞭解會計相關領域在ERP環境下，其功能之變化情形： 1.在企業導入ERP系統的環境下，會計相關領域角色是否有任何轉變？若有所轉變，其轉變方向又為何？ 2.在企業導入ERP系統的環境下，會計相關領域資訊的產出以及運用是否有任何變動？若有所轉變，又是如何轉變？ 本研究規劃以個案研究與問卷調查併行的方式，來瞭解企業導入ERP系統之後，對於會計相關領域的影響為何。於個案研究部份，係以國內已導入ERP系統之一服務業者以及一製造業者作為研究對象。問卷調查部分則是由二家國外以及一家國內ERP系統廠商之管理顧問，從中各選取廿名管理顧問，使用問卷調查方式，取得對於國內企業導入ERP系統後，對會計相關領域影響現象較為廣泛的瞭解。 根據本研究結果顯示，在企業導入ERP系統之後，財務會計領域已經發生重大改變，管理會計領域正在改變之中，而內部稽核領域目前尚未有所轉變。 / Comply with enterprise to conduct globalization、more violent competition and information technology rapid advancement, Enterprise Resources Planning (ERP) system spread quickly under the more powerful hardware and enterprise demand. ERP provide management information that fit in with enterprise demand and enhance enterprise competition ability. For enterprises which main business is OEM and international trade in Taiwan, begin to move from traditional industry to internationalization、capital-intensive and technique-intensive industry gradually。Under such environment, it’s important to promote integration degree in an enterprise, for operating business more efficiency、operating cost reduction and improving competition ability. We can discover the most powerful function of ERP system is integration and on time of information output. The purpose of the study is to research the change of role and function in accounting domain after domestic enterprise using ERP system. The research method that I used is case study in a service company and a manufacturing company and survey for consultant of ERP system company. The study that confer accounting domain include： 1.Financial Accounting 2.Management Accounting 3.Internal auditing For this three domain, research the change of following two questions after enterprise used ERP system. It’s to understand the changing situation of accounting domain function under ERP environment. 1.The role of accounting domain change or not under ERP environment? If there is any conversion, which direction will it be? 2.The information output and using change or not under ERP environment? If there is any conversion, which direction will it be? According to the result of the study, financial accounting has been changed significantly , and management accounting was changing and internal auditing doesn’t have any change under the ERP environment.

本研究之目的在於探討國內公司推動企業風險管理（enterprise risk management, ERM）的情形，以及其對內部稽核職能產生的影響。本研究利用問卷分別調查：（1）國內企業目前推動風險管理機制的情形，（2）影響國內企業推動風險管理機制的重要因素，（3）內部稽核人員在企業風險管理過程扮演何種角色，以及（4）內部稽核人員在企業風險管理過程實際扮演之角色與其認知之差異。 本研究結果顯示，國內企業正處於推行ERM之起步階段，專責風險主管之設置仍較不足，惟內部稽核職能已逐漸轉變為以風險為導向，有助於其服務機構推動ERM。至於影響國內推行ERM之重要因素則分別為：中高階主管的支持、獨立董事之比例、CEO與CFO要求內部稽核職能參與風險管理之程度，以及企業與是否設置風險長。此外，規模較大以及由四大事務所查核簽證之公司，其ERM之推動程度較高。而我國內部稽核人員在ERM過程所扮演的角色，與國際內部稽核協會（IIA）所發布之立場聲明書之建議並不一致，其主要差異在於內部稽核在ERM過程不應扮演的角色，以及其在防護措施之下可以扮演的角色。導致此種差異的可能原因可能是國內正值ERM推動的起步階段，內部稽核職能被要求扮演著較重的角色。不過，內部稽核人員的定位應該要更清楚的劃分，才足以維持內部稽核職能的獨立性與客觀性。 / The purpose of this study is to investigate the current status of enterprise risk management (ERM) in Taiwan public-listed firms and its impact on the internal audit function. We use a research questionnaire to explore the following issues: (1) the current status of ERM in the sample Taiwan public firms, (2) the key factors affecting the implementation of ERM, (3) the role that an internal audit function plays in the ERM process, and (4) the potential gaps between internal auditors’ perceptions of their roles in the ERM process and what they are actually playing in such a process. Our results show that the public companies in Taiwan are, in general, still at the early stage of ERM implementation. They are still lack of managing positions in charge of corporate risk management. Internal audit engagements, however, are becoming more risk-oriented. This development is helpful in promoting ERM. Among the key factors affecting ERM are: (1) the support from management, (2) the ratio of independent directors in the board, (3) the degree of participation by internal auditors in the ERM process that CEO and CFO demand, and (4) the presence of a chief risk officer in the enterprise. Moreover, larger firms and those audited by the top four CPA firms are more advanced in implementing ERM. Our results also indicate that, during the ERM process, the roles played by internal auditors in Taiwan are not consistent with those specified in the ERM position paper issued by the Institute of Internal Auditors (IIA). The main differences are in the areas of “roles the internal auditor should not play” and “the roles played under protective measures”. This may be due to the fact that ERM in Taiwan is still at its early stage and internal auditors are, therefore, asked to take more responsibilities in a firm’s ERM process. In order to maintain their independence and objectivity, however, internal auditors should follow the IIA’s professional standards and code of ethics and avoid taking the responsibilities of management.

鑒於美國、日本先後引進金融控股公司法制從事金融改革，我國政府亦為增進金融機構經營效能及國際競爭力，於2001年開始陸續通過「金融機構合併法」、「金融控股公司法」等，並准許銀行、保險及證券三大金融業務得跨業經營，鼓勵同業及異業合併，期能發揮金融機構業務經營與組織整合綜效。金融控股公司為追求其成立目標之整合綜效，以組織整合方案以因應，已成為多變的競爭環境必然之趨勢。 本研究以金融控股公司為追求組織整合綜效，配合旗下子公司之核心事業與發展專業分工組織整合，對應調整內部控制與內部稽核之影響。透過○○金融控股公司之案例，論述組織整合後之內部控制與內部稽核並進行分析，作為日後金融控股公司組織整合時，於內部控制與內部稽核制度面之參考，避免產生不必要之問題，俾利於強化整合綜效。 本研究由探討為追求組織整合綜效目標成立金融控股公司出發，再論述現行金融控股公司之組織及組織整合與內部控制、內部稽核之關係，配合○○金融控股公司組織整合案例，進而論述金融控股公司組織整合後之內部控制及稽核制度，提出金融控股公司組織整合實務上所面臨之矛盾現象與建議解決方案，最後以內部稽核角度推演金融控股公司組織架構之未來發展，就本研究所探討金融控股公司組織整合發展過程，對其內部控制及稽核制度所產生之問題與影響，由研究過程中歸納彙整各項法規後，作成結論並對我國金融控股公司與金融監理單位提供建議。 此外，本研究由金融控股公司成立後，檢視現行內部控制及稽核作業規範，配合實務案例之組織整合過程，指出組織整合過程所面臨實務之問題，說明內部稽核未來發展所面臨之挑戰。推論過程均以案例公司之實務問題與解決方案，並據以為結論之依據，因此，並未對於整合綜效建立指標或實證研究，建議留為以後研究方向參考。

本研究旨在探討導入國際財務報導準則對內部控制的影響，主要以台灣2013年全面採用國際財務報導準則之企業為研究對象，瞭解在導入前後，內部控制目標與組成要素是否因問卷別、資本市場別與產業別而有所差異。本研究深入分析前項差異，藉以瞭解我國導入國際財務報導準則對內部控制的影響。本研究發現： 1. 導入IFRSs對業務流程及內部控制之影響程度，在內控目標與要素均有顯著差異，「導入後」之影響程度均顯著高於「導入前」。 2. 「IFRSs專案小組負責人」與「內部稽核單位」之看法，在內控目標與要素間並沒有顯著差異。 3. 內控三大目標與五大組成要素之影響程度，在不同資本市場別與產業別之顯著差異程度不盡相同。整體而言不論在導入前後，上市與上櫃公司在不同產業間存在較顯著之差異，金融業之影響程度顯著高於電子業與其他。 / The purpose of this research is to investigate the effect of adopting International Financial Reporting Standards on internal controls. The main subjects of this research are the companies which will adopt IFRSs in 2013 in Taiwan. This research wants to know whether the effects of IFRSs on objectives and elements of internal control show significant differences under different subjects, capital markets and industries. This research analyzes the above effects to understand the effect of adopting IFRSs on internal controls. The main results of this study are as follows. 1. The effects of IFRSs on business processes, on the aspect of objectives, and elements of internal control show significant differences with the adoption of IFRSs. The impacts of three objectives and five elements of internal control after adoption are significantly higher than before adoption. 2. The results of the investigation on chief executives of adopting IFRSs and internal auditors do not show significant differences neither on the aspect of objectives nor on elements of internal control. 3. The impacts of IFRSs on three objectives and five elements of internal control are different under different capital markets and different industries with the adoption of IFRSs. Overall, listed and over-the-counter companies show significant differences under different industries before and after adopting IFRSs. The effect of adopting IFRSs on internal controls under financial industry is significantly higher than under electronic industry and other industry.

無論在企業組織中的任何工作情境下，當一個人的角色產生衝突、模糊、及過荷時，會使得個人產生工作壓力，連帶影響其工作滿足及工作績效。所謂角色衝突(role conflict)，係指預期的行為彼此間產生衝突與摩擦；角色模糊(role ambiguity)，係指員工不確定或不明白如何執行工作，不確定或不明自工作的期望是什麼，不確定或不明自工作績效及期望結果間的關係。而角色過荷(role overload)，係指員工承受過多的工作責任和活動績效。 　　內部稽核人員係組織內的幕僚人員，其職務之範圍，可涵蓋整個組織，所涉及的層面，包括人與事，廣泛而複雜。內部稽核人員在企業中同時對高階管理、受查核單位及自己的稽核專業負責，因此，內部稽核人員往往因為身兼多重角色，而且角色間又相互衝突，而承受角色壓力。本研究探討國內企業內部稽核人員不同構面的角色壓力、工作滿足，及內部稽核工作品質間之問題。在研究過程中，為了解我國內部稽核人員的角色壓力對工作滿足，工作滿足對內部稽核工作品質，以及角色壓力與工作滿足對內部稽核工作品質之關係，本研究發展了四個假說，分別為：假說一：內部稽核人員的角色壓力對工作滿足呈負相關。假說二：內部稽核人員的工作滿足對內部稽核工作品質呈正相關。假說三：內部稽核人員的色壓力對內部稽核工作品質呈負相關。假說四：內部稽核人員的角色壓力會透過工作滿足而對內部稽核工作品質產生間接效果。 　　根據實證分析，本研究之研究結論為，一、內部稽核人員的角色壓力對工作滿足呈負相關。當內部稽核人員受到越大的角色壓力，其工作滿足就越低；反之，當內部稽核人員受到越小的角色壓力，其工作滿足就越高。二、內部稽核人員的工作滿足對內部稽核工作品質呈正相關。當內部稽核人員獲得越高的工作滿足，則內部稽核工作品質就越佳；反之，當內部稽核人員無法獲得越高的工作滿足，則內部稽核工作品質就不佳。三、內部稽核人員的角色壓力對內部稽核工作品質呈負相關。當內部稽核人員的角色壓力大，則內部稽核工作品質就越不佳；反之，當內部稽核人員的角色壓力小，則內部稽核工作品質就越佳。四、內部稽核人員的角色壓力會透過工作滿足而對內部稽核工作品質產生間接效果。本研究以Baron and Keny(1986)之中介模式加以驗證，結果得知內部稽核人員的角色壓力對內部稽核工作品質並不直接產生效果，角色壓力會透過工作滿足，以工作滿足作為中介，而對內部稽核工作品質產生間接效果。 / Employees, under whatever working environment, are facing role conflict, role ambiguity as well as overload in a business organization, which inevitably will affect their job satisfaction and performance. "Role conflict" in this paper refers to the disagreement and friction resulting from an expected behavior. And role ambiguity means the employees are not clear or un-known as how to do the work, what is to expect from the work, nor what is the relationship between work performance and the expected results. Whereas "role overload" indicates that the employees take too much responsibility from the job and activity performance. 　　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 Bron 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.

第一章緒論，分三工敘述研究目的、動機、架構、方法及限制。第二章內部稽核之演 進，分四節，探討稽核功能變遷型態。第三章內部稽核之分類，分六節敘述各類稽核 之內涵及差異所在。第四章內部稽核之架構與程序，分三節自控制理論探討內部稽核 之靜態面與動態面。第五章內部稽核之行為面與管理，分三節自控制理論探討內部稽 核之行為面及重要的管理問題。第六章影響我國銀行內部稽核績效知覺的變數，分二 節實證重要變數。第七章我國銀行內部稽核之現況。分三節概論銀行目前作法。第八 章檢討與建議分二節評估銀行目前作法，并建議興革事項。

本研究主要係探討企業內部稽核人員在平時的工作任務中，致令其產生離職傾向與本身工作壓力、工作滿足及工作績效之間的關聯性為何。 為達到研究之目的與獲得實證結果，本研究方法採取問卷調查方式，對台灣地區各企業設置有內部稽核單位之內部稽核人員為對象，計發出電子郵件500份，同時，透過稽核界朋友協助發放問卷100份，經統計回收有效問卷計188份，回收率為31.3%。經以SPSS統計軟體對所收集之問卷進行分析，並將所得結果與研究假設對照，提出本研究之結論與建議。茲將研究結論摘述如下： 一、離職傾向與各變項之關係 1.與整體工作壓力均呈顯著正相關。 2.除「升遷」滿足無顯著相關外，與整體工作滿足各構面呈顯著負相關。 3.除「個人績效」構面無顯著相關外，與「主管考評」、「公司考評」及「績效回饋」呈顯著負相關。 二、工作壓力、工作滿足、工作績效之關係 1.除「焦慮」外，「疲勞」、「憂鬱」、「低自尊」與工作滿足之「工作本身」、「升遷」、「薪資福利」、「與上司關係」、「與同事關係」及「在職進修」等構面均呈顯著負相關。 2.內部稽核人員在工作壓力所造成之「疲勞」、「憂鬱」、「低自尊」及整體工作壓力與工作績效之「主管考評」、「公司考評」、「績效回饋」等構面呈顯著負相關。 3.內部稽核人員工作滿足之「工作本身」、「升遷」、「薪資福利」、「與上司關係」、「與同事關係」及「受重視程度」與整體工作績效各構面均呈顯著正相關。 三、個人屬性與各變項之差異關係 內部稽核人員個人屬性與工作壓力、工作滿足、工作績效各構面及離職傾向有不同程度之顯著差異。 四、企業環境因素與各變項之差異關係 內部稽核人員之企業環境因素與工作壓力、工作滿足、工作績效各構面及離職傾向有不同程度之顯著差異。 五、離職傾向預測力分析 以工作壓力、工作滿足及工作績效等變項之各構面進行多元逐步迴歸分析結果，以整體工作壓力之預測力最佳。 本研究依據實證分析結果，於本文最後章節提出研究發現、結論及建議，期提供給企業管理階層及內部稽核人員參考。 關鍵字:內部稽核人員、工作滿足、工作壓力、工作績效、離職傾向 / The main purpose of this thesis is to study the relationships among turnover intention, job stress, job satisfaction and job performance in daily work of internal auditors working in enterprise. In order to achieve the research purpose and have the experimental result, I designed questionnaire and sent them by e-mail to 500 internal auditors working for the companies that hire auditors. Besides, I also sent 100 questionnaires to the auditors via my auditor friends. I received 188 valid responding samples in total and analyzed the data by using SPSS.The research result can be concluded as follows: 1.Turnover intention with other variable’s relationship. (1)All job stress dimensions had significant positive correlation with turnover intention. (2)Except promotion satisfaction had no significant correlation, the other dimensions had significant negative correlation with turnover intention. (3)Except personal performance had no significant correlation,the other dimensions had significant negative correlation with turnover intention. 2.Job stress, job satisfaction and job performance of relationship. (1)Except anxiety stress had no significant correlation, the other dimensions had significant negative correlation with job satisfaction. (2)Except anxiety stress had no significant correlation, the other dimensions had significant negative correlation with job performance. (3)Except dependence and certificate satisfaction had no significant correlation, the other dimensions had significant positive correlation with job performance. 3.Analyzing the meaning variance between individual dimensions and job stress, job satisfaction and job performance. We had found individual dimensions had significant variance with job stress, job satisfaction job performance and turnover intention. 4.Analyzing the meaning variance among enterprise environment factors, job stress, job satisfaction and job performance. We had found enterprise environment factors had significant variance with job stress, job satisfaction job performance, and turnover intention. 5.The best interpretative variable for turnover intention is whole job stress. At last, we hope our conclusions and recommendations in the last charter can do some help to business management authorities and internal auditors. Keyword：internal auditor, turnover intention, job stress, job satisfaction, job performance.