本研究利用問卷調查內部稽核人員與外部審計人員兩者對於內部稽核功能之認知、雙方互動之情形、以及內部稽核功能與審計公費之關係。研究結果發現外部審計人員對於國內內部稽核功能能否有效發揮，仍有所保留，特別是在獨立性的部分，但對於內部稽核人員的專業能力則表示肯定。另外，大多數的填答者皆有與對方互動之經驗，但互動的程度並不高，以「偶而會」及「偶而詢問」為主。縱使互動程度不高，但是雙方皆認為互動對於外部查核工作或內部稽核工作是有助益的。此外，大多數的外部審計人員認為，內部稽核功能的好壞與審計公費有一定的關係存在，但其影響的比例以5%以下居多，這可能也是間接造成雙方互動不密切的重要因素之一。 / This thesis uses questionnaires to examine the external auditors’ perceptions of the internal auditing function, the level of co-operation between the internal and external auditors, and the relationship between internal audit function and external audit fees. The empirical findings indicate that external auditors expressed concern about the internal auditing function, independence especially. And the questionnaire responses show the lack of a close relationship between the internal and external auditors. They just occasionally co-operate with each other, but they consider that it is helpful to them. In addition, most external auditors are convinced of the existence of a direct link between internal audit function and external audit fees. But the percentage of external audit fee affected by internal audit function is below 5 percent, this may be one of the reasons why they lack a close relationship between each other.

本研究探討吹哨者保護制度對公司、員工與會計師產生之影響。模型結果顯示，完善的吹哨者保護制度可以提升員工的吹哨意願，進而使公司傾向誠實表達；完善的吹哨者保護制度可能增加或減少會計師的審計成本，會計師若預期公司因員工吹哨意願提高而傾向誠實表達，可降低審計成本，惟公司若不實表達且會計師並未經由查核發現時，會因為員工吹哨而產生商譽等重大損失。因此會計師於不同資本規模、客戶數量、事務所文化、員工素質等狀況下，會產生相異之審計成本變化。 / This study discusses the effect of Whistleblower protection system on firms, employees, and external auditors. Results of the models show that, a perfect Whistleblower protection system can motivate employees to blow the whistle and thus make the firm present honestly. A perfect Whistleblower protection system may increase or decrease external auditors’ audit costs. External auditors may decrease audit costs if they expect the firm will present honestly due to the enthusiasm of employees to blow the whistle, while external auditors may increase audit costs if they can’t afford the loss of goodwill when they couldn’t find the misstatement and the employee blowed the whistle. Therefore, external auditors have different changes in audit costs under different conditions, such as capital scale, number of clients, office culture and staff quality.