Internal control plays a pivotal role in enhancing security operations and quality control in an organization. The process of evaluating internal auditors is a powerful tool for the management team. It does not only prevent frauds, but also boosts profitability. From the perspective of management, internal auditors work for ensuring effective operations and improving performance for all the management systems within the organization. They bear great responsibility and play a key role. Therefore, the study attempts to explore the personal attributes and work characteristics, to analyze job satisfactions among internal auditors and finally to finds a list of key factors effecting job satisfaction.
This study is conducted in three parts. First, a preliminary conceptual framework is established via literature review. This conceptual framework goes through constant modifications before being introduced into the empirical research architecture of this study. Questionnaires are thus designed based on this architecture. In the process of questionnaire design, opinions from eight senior auditor executives serve as expert validity. Expert opinions are modified and incorporated into questionnaires to quantify the correlation of personal attributes, work characteristics and job satisfactions among internal auditors. This research selected samples of the internal auditors from domestic companies, i.e. members of the Institute of Internal Auditors, in Taipei, Hsinchu, Taichung, and Kaohsiung. A total of 567 questionnaires are issued and 376 questionnaires are collected with responding rate of 66%. After deleting 104 invalid questionnaires, the number of valid questionnaires is 272. Statistical analysis, such as variance, correlation and regression, is conducted with SPSS software. Empirical findings are as follows:
1. Significant difference exists between the demographic variables, such as job titles, the years of work experience, disciplined personal traits of internal auditors, certain dimensions of work properties and internal and external satisfactions in terms of job satisfaction.
2. There is significance difference between the ages and the competition dimension factors of achievement motivation.
3. General auditors are found to be significantly more satisfied with work than senior auditors or entry-level auditors. It is also apparent that the more senior the positions, the more job satisfactions.
4. The demographic variables, work characteristics, achievement motivations, and job satisfactions are partially correlated. At a closer look, we find that the friendliness as a personal attribute is significantly positive correlated with job satisfaction. Neuroticism as a personal attribute is significantly negative correlated with job satisfaction.
5. Personal attributes of internal auditors impose significant impacts to achievement motivations and job satisfactions.
6. Personal attributes are affected by achievement motivations and, in turn, they affect job satisfactions. Achievement motivations have intervening effects though the effects are mild.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0720106-144829 |
| Date | 20 July 2006 |
| Creators | Chiu, Li-Jia |
| Contributors | Jin-Feng Uen, Liang-Chih Huang, Hao-Chieh Lin |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0720106-144829 |
| Rights | unrestricted, Copyright information available at source archive |
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