本文爰於各國主管機關非常重視金融機構的內部控制與內部稽核制度，但是仍然無法避免各類舞弊情事發生，遂由金融主管機關金融檢查人員，本國銀行內部稽核人員及營業單位人員的觀點，分別探討台灣金融機構如何落實內部稽核制度。主要研究目的有下列三項：(一)以主管機關金融檢查人員的觀點，探討銀行應如何落實內部控制與內部稽核。(二)以個案銀行內部稽核人員的觀點，分析哪些因素會影響內部控制與內部稽核的實施。(三)以個案銀行營業單位人員的觀點，探討銀行實施內部控制與內部稽核有何缺失？並以描述性統計分析、信度分析、效度分析、獨立樣本t檢定、單因子變異數分析、Pearson積差相關分析等統計方法，檢視各變項間的相關性。實證研究發現：(一)內部稽核的中階主管，不論係經由金融監理機關或公營銀行、民營銀行的角度探討內部控制之落實，均居於相當重要的地位。
(二)金融監理機關檢查人員的角度觀之，本國銀行內部稽核與超然獨立性、保持客觀性方面的關係均較弱。又以本國銀行營業單位人員的觀點，認為內部稽核在具備超然獨立性的情況下，於實際執行稽核工作時較能確保克盡稽核職責。(三)組織一致性的需要對於內部稽核維持獨立性、保持客觀性、誠實正直有顯著相關性，其中內部稽核人員的維持獨立性則與保持客觀性，彼此間最為相關，形同一體兩面，並需要誠實正直，始能相輔相成；銀行經營要降低成本及為符合競爭的需要，均與專業技能較有顯著關係。(四)落實內部稽核與內部控制間，顯然為一體的兩面，兩者相輔相成，息息相關。 / Even though overseeing implementation of the internal control and internal auditing systems of financing institutions has been regarded as the top job priority of financial regulators in most countries, the occurrences of various wrongdoings and misconduct are still inevitable. This paper tried to discuss how to ensure that Taiwanese financial institutions effectively carry out their internal auditing systems through the viewpoints of financial inspectors of regulatory authorities, internal auditors and business units of financial institutions respectively. The main focus of this study had the following 3 perspectives:
1.From financial regulators’ viewpoint, what steps banks should take to reinforce their internal control and internal auditing?
2.From a bank internal auditor’s point of view, what kind of factors will influence the execution of internal control and internal auditing?
3.For staff in the bank business unit, what defects might be caused by the implementation of internal control and internal auditing?
This paper adopted various statistical methods for empirical studies, such as descriptive statistics analysis, reliability analysis, validity analysis, t test of independence sample, one-way analysis of variable, pearson’s product moment correlation analysis, to examine correlations between each variables and found out:
1.The mid-ranking internal auditors, despite the perspectives of financial regulators, private-owned or government-controlled banks, play a very important role on the successful implementation of internal control.
2.Most of inspectors in the financial regulators discovered that it was very difficult for internal auditors in domestic banks to maintain their independence and objectivity. The staff in the bank business unit thought internal auditors only with greater independence could perform their jobs better.
3.Only with unanimous support of the whole bank, independence and objectivity of internal auditors could be well preserved. It was also obvious that independence and objectivity of internal auditors had to be closely connected to their integrity and honesty. In addition, cost reductions and competitiveness enhancement of a financial institution were much relied on the professional skills and experiences of its staff and management team.
4.Internal auditing and internal control are vitally related
| Identifer | oai:union.ndltd.org:CHENGCHI/G0094921074 |
| Creators | 方建軍 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
Page generated in 0.0018 seconds