企業利用資訊科技進行營運可能面臨相關風險，內部稽核人員在進行稽核作業時，應瞭解及運用資訊科技，以評估及確認各種資訊科技風險及企業相關控制之有效性，並提高其工作效率與效果。因此，本研究之目的在於瞭解我國內部稽核單位進行稽核作業時，使用資訊科技的程度以及施行資訊科技稽核的情形，並探討其可能的影響因素。 本研究調查顯示，國內公司內部稽核單位執行內部稽核作業時，其使用資訊科技及進行資訊科技稽核的情形已較過往普遍。超過七成的內部稽核單位已使用廣義的電腦輔助稽核工具，協助進行內部稽核作業，並有超過九成的內部稽核單位已在其年度稽核計畫中納入資訊科技稽核。經實證結果顯示，主要影響內部稽核單位使用資訊科技的程度及是否施行資訊科技稽核之因素為公司資訊環境的複雜程度。 / Information technology (IT) provides the opportunities for business growth and development, it’s usage also faces various threats such as disruption, deception, theft, and fraud. The proliferation and complexity of IT brings many organizational risks and IT-related risks. In order to assess and manage these risks, internal auditors need to utilize information technology when performing internal audit activities and should also include IT audit in their audit plans to ensure the effectiveness of the firm’s IT controls. This study examines IT usage and the performance of IT audit by the internal audit departments of Taiwan public firms. Our empirical results show that over 70 percent of the internal audit departments use computer aided audit techniques (CAATs) when performing their internal audit activities. We also find that over 90 percent of the internal audit departments have included IT audit in their annual audit plans. In addition, The IT sophistication of a firm is significantly and positively associated with the IT usage by its internal audit department. That is, the internal auditors facing a complex IT environment tend to use more IT when performing their audit activities.