本研究探索臺灣企業目前內部稽核實務現況，並研究影響臺灣企業自願設置內部稽核的因素。 　　經理人、股東、債權人都是與公司有利害關係的個體，唯各個體間的利害並不一致。股東人數愈多，股東與經理人間利害衝突的程度可能愈大；董監事持股比例愈低，股東與董監事經理人之間利害衝突的程度可能愈大；企業舉債愈多，債權人與股東之間利害衝突的程度可能愈大；此外，公司規模愈大，經理人、股東、債權人之間利害衝突的程度可能愈大。內部稽核調查、評估內部控制制度之缺失及衡量營運之效率，適時提供改進建議，確保內部控制制度得以持續有效實施，可協助管理階層（經理人）履行其責任，可降低他們與股東、債權人的利害衝突。故本研究調查內部稽核的現況，並探討其設置是否受經理人、股東、債權人之間利害衝突的影響，申言之，本研究探討股東人數的多寡、董監事持股比例、企業舉債情形及公司規模是否與企業自願設置內部稽核有關。 　　本研究運用代理理論，分析臺灣1993年的樣本上市公司及外商公司，經Mann-Whiney U及Logistic Regression檢定，發現：股東人數的多寡及企業舉債情形與公司自願設置內部稽核無關；董監事持股比例與公司自願設置內部稽核，存在反向相關，但並不顯著；而公司規模與公司自願設置內部稽核，存在顯著的正相關。此種現象顯示：公司規模是企業設置內部稽核最主要考量的因素。當公司規模增加時，可能的財富移轉金額增大，另一方面，許多建立內部稽核的成本是固定的，是以，相同之內部稽核的結構與功能下，因規模經濟而產生之效益對規模較大的企業而言是較大的。此外，當公司規模不斷擴張，業務日益複雜，高階管理當局有效掌握與控制各部門、各分支機構作業情況的程度，也往往日益降低，因此，設置一個地位超然，能幫助其了解，進而評估整個企業運作的內部稽核之需求，也就不斷升高。

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.

An internal audit strives to create value and improve the business of a company. On behalf of the board of directors, the aim of an internal audit is to review and make recommendations on the company's internal controls, risk management and governance. The internal audit is not mandatory for most organizations. The internal audit has changed due to organizations' changing needs. Previous research indicates that the primary stakeholders are the management, the board of directors and the audit committee. The purpose of this paper is to create an understanding of the role and expected value of the internal audit in organizations. The study is based on qualitative research and a deductive research strategy with inductive elements. A qualitative case study survey has been conducted on MKB, complemented by further interviews on other companies to support the study. In order to create a better understanding, the study has been based on semi-structured interviews. In conclusion the size of the companies affects the size and scope of the internal auditing activities. The review of internal control and risk management are covered by most companies' internal audit. In several cases the internal audit reports to the management as the first instance. An internal audit adds value to organizations by serving as a quality assurance system. The expectations of internal audit's internal stakeholders can depend on the extent internal stakeholders are involved in deciding what to review. / Internrevision strävar efter att skapa värde och förbättra en organisations verksamhet. På uppdrag av styrelsen arbetar internrevisionen med att granska och lämna rekommendationer kring ett företags interna kontroller, riskhantering och styrning. Internrevision är inte obligatorisk för de flesta organisationer. Internrevisionens roll har förändrats på grund av organisationers förändrade behov. Tidigare forskning tyder på att organisationernas primära intressenter är ledningen, styrelsen och revisionskommittén. Syftet med uppsatsen är att skapa förståelse för hur internrevisionens roll och förväntade värde i organisationer ser ut. Studien bygger på en kvalitativ forskning utifrån en deduktiv forskningsstrategi med induktiva inslag. En kvalitativ fallstudieundersökning har genomförts på MKB, samt kompletterats med ytterligare intervjuer som har genomförts på andra bolag. För att skapa bättre förståelse har studien baserats på semistrukturerade intervjuer. Resultatet visar att företagens storlek påverkar internrevisionens storlek och omfattning inom verksamheten. Granskning av internkontroll och riskhantering omfattas av de flesta företagens internrevision. I många fall sker internrevisionens rapportering till ledningen som första instans. Internrevisionen tillför ett värde för organisationer genom att fungera som ett kvalitetssäkringssystem. Internrevisionens interna intressenters förväntningar kan bero på vilken utsträckning som de interna intressenterna är delaktiga i beslutsfattandet av vad som ska granskas.

Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. Therefore, the purpose of this paper is to examine why this is the case by means of investigating what factors that motivate an adoption of CA amongst various internal audit functions (IAFs). Design/methodology/approach – The study draws on the Technology Acceptance Model (TAM), and data are obtained through semi-structured interviews capturing internal auditors’ attitude towards CA, and what factors that influence an adoption. Findings – There is a shattered view on CA amongst IAFs, where the proponents embrace it as a set of value-adding methodologies whilst the opponents argue that it falls outside their responsibility and threaten the independence of the function. Thus, why CA has not been leveraged to its full potential is, in contrast to previous research, not solely attributable to practical factors but also due to the IAFs’ vast differences in approach to CA as a concept. Practical implications – The study has brought attention to the distinguished disparity found in internal auditors’ attitude towards CA. Ultimately, doubts, whether CA should be leveraged by IAFs has come to light. These are hurdles that need to be considered, both by academia, standard-setting groups, and business society if the leap for CA ought to continue. Originality/value – The use of semi-structured interviews contributes to in-depth understandings and insights of the internal auditors’ attitudes towards CA. Moreover, such an approach is more likely to capture the stance towards CA in greater detail than that possible of previous large-scale surveys.

The dilemma of money laundering is an undeniable problem faced by many institutions all over the world. Due to its prevalence, the need for organisations to deal with the problem has become a global priority, regardless of the size of the financial institutions. Despite the compliance AML efforts undertaken by various institutions, AML compliance appears to be a daunting challenge, the question posed by this research is whether there is a need for independent anti-money laundering (AML) compliance reviews, given the invasive nature of money laundering in financial institutions. Secondly, the research addresses the question of who is well positioned to perform the independent AML compliance reviews. In addressing the second question, the research will discuss why internal audit is an invaluable resource in terms of risk management processes and the reasons why they are an integral part of the AML solution. / Dissertation (MPhil)--University of Pretoria, 2013. / gm2014 / Auditing / unrestricted

The focus of this research was on the Management of Whistle-Blowing at the University of South Africa (UNISA). This study investigated the perception of UNISA staff on the issue of whistle-blowing. Using a quantitative approach, a questionnaire was used to obtain relevant information from permanent employees of UNISA, at all campuses and regions, regarding the issue of whistle-blowing. This study highlights the attitudes and opinions of permanent employees of UNISA regarding the issue of whistle-blowing, and whether or not these attitude and opinions can influence the effectiveness of whistle-blowing, as a crime and unethical conduct deterrent and detection mechanism. Several issues were investigated in this study, as whistle-blowing if implemented and managed correctly, can be a valuable source of intelligence on crime and unethical conduct in the workplace. / CRIMINOLOGY / MA (POLICE SCIENCE)

The aim of this Master's Thesis is to describe an internal audit procedure in multinational company ČEZ, a. s., on the fictional sample of internal audit. The Master's Thesis is divided into theoretical and practical part. The theoretical part focuses on describing the basic concepts and processes of internal audit in general. The practical part deals with the internal audit process in a company which generate and sell electricity and heat. After studying company's documents related to internal audit was carried out fictitious internal audit. The main products of this audit are documents named Assignment of Audit and Final Report. Materials dealing with process of internal audit in this company are on high level and there wasn't any problem in performance of fictitious internal audit.

The focus of this research was on the Management of Whistle-Blowing at the University of South Africa (UNISA). This study investigated the perception of UNISA staff on the issue of whistle-blowing. Using a quantitative approach, a questionnaire was used to obtain relevant information from permanent employees of UNISA, at all campuses and regions, regarding the issue of whistle-blowing. This study highlights the attitudes and opinions of permanent employees of UNISA regarding the issue of whistle-blowing, and whether or not these attitude and opinions can influence the effectiveness of whistle-blowing, as a crime and unethical conduct deterrent and detection mechanism. Several issues were investigated in this study, as whistle-blowing if implemented and managed correctly, can be a valuable source of intelligence on crime and unethical conduct in the workplace. / CRIMINOLOGY / MA (POLICE SCIENCE)

由於國內金融（包括銀行、保險、證券商等）家數過度膨脹，形成惡性競爭，導致金融服務品質低落，而且獲利式微，面對金融市場自由化與國際化之趨勢，政府為改革金融體制，引進金融控股公司制度，使金融機構跨業經營機制更具規模，滿足顧客得一次購足金融商品，促使金融機構朝大型化發展，發揮金融綜效與規模經濟，以提升國際競爭力。 本文主題「論金融控股公司保險子公司之經營策略與內部稽核」，理論與實務並行探討，先論述控股公司之相關法律問題、金融控股公司之立法例。其次以「五力分析術」探討保險子公司經營環境之優劣勢及風險，提出創新之經營策略，並實例引證美國花旗集團異業聯盟之成功經營策略。為確保投資大眾及保戶之權益，同步探討公司治理制度及內部稽核制度之重要性。 本文「結論」：評述政府金融政策之缺失，成立金融控股公司推動金融改革，保險子公司應強化競爭力。「建議」：金融控股公司及各子公司均應加強風險管理，政府並應建置金融監理制度。 關鍵字：保險子公司、金融改革、控股公司、金融控股公司、跨業經營、一次購足商品、金融綜效、規模經濟、五力分析術、異業聯盟、公司治理、內部稽核、風險管理、金融監理 / Due to the over-supply and severe competition among financial institutions (namely banks, insurance companies and security firms), the quality of finance service deteriorates and the profit margin of financial industries decreases. To cope with the global trend of liberalization and internationalization of financial services, the Government has undertaken the reform in the aspect of financial service system and enacted the “Financial Holding Company Act”. Under new current mechanism, a financial conglomerate can sell its products by means of cross selling. Not only it may benefit consumers with a “one-stop shopping”, but also may create a synergy in economies of scale to enhance financial institutions in global competition. The main theme of this thesis focuses on the managerial strategy and internal auditing in an insurance subsidiary under a financial holding company. It addresses in the first place the legal issues related to a holding company and a financial holding company. Then the author adopts five factors approach to analyze the business environment of an insurance subsidiary under a financial holding company. As a successful case for its' strategic alliance,the CitiGroup experience in the United States is also examined. In addition, to protect the interest of investors and policyholders, corporate governance and internal auditing issue is also explored. In the conclusion, it is observed that under the new era of financial conglomeration, an insurance subsidiary still needs to enhance its competition ability. It is suggested that the government should continue to reform the financial regulatory system and to require financial holding companies and their subsidiaries to implement a comprehensive risk management. Keywords: Insurance Subsidiary, Financial Reform, Holding Company, Financial Holding Company, Cross Selling, One-Stop Shopping, Financial Synergy, Economies of Scale, Analysis of Five Factors, Strategic Alliance, Corporate Governance,Internal Auditing, Risk Management, Financial Regulation.