內部稽核人員核心能力之探討

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Title:	內部稽核人員核心能力之探討
Other Titles:	An exploration of the internal auditor’s core competencies
Authors:	蘇秋燕;Su, Chiu-Yan
Contributors:	淡江大學會計學系碩士在職專班黃振豊;孔繁華;Huang, Cheng-Li;Kung, Fan-Hua
Keywords:	內部稽核;核心能力;工作滿意度;稽核作業水準;Internal Audit;core competency;Job Satisfaction;audit operation level.
Date:	2015
Issue Date:	2016-01-22 14:56:06 (UTC+8)
Abstract:	科技的蓬勃發展、網路通訊快速的擴展，內部稽核為了有效管理複雜業務環境與挑戰，企圖利用內部稽核來辨識公司可能存在的內、外部風險，以預防及降低可能發生的危機，為了達成公司有效治理的目標，內部稽核人員需要學習更多元的學識與稽核技巧以完成任務。本研究採用問卷調查法，以國內機構內部稽核人員為對象，參照CBOK於2010年的研究報告Core Competencies for Today Auditing’s Value規劃內部稽核人員核心能力之量表，調查內部稽核人員最需要發展的稽核能力。依變項則是內部稽核人員的工作滿意度及內部稽核作業水準，利用Pearson積差相關分析與迴歸分析來進行研究架構分析及討論。本研究發現，內部稽核被賦予的職責需要更多的專業技能來支撐業務的執行，在研究中探討的能力皆得到受測者高度的重視，顯示任職內部稽核人員技能發展是多元且必要。經實證得知核心能力與工作滿意度及稽核作業水準皆存在正相關，因此內部稽核人員應著眼於稽核專業的提升，其有助於工作滿意度及稽核作業水準的提升。 Nowadays, with the rapid development of technology and internet communications, which presents huge varieties for the internal audit profession . In order to manage the complex business environment efficiently and challenges, the department of internal audit makes use of their specialties to recognize the possible internal/external risk in the company. Prevent and narrow down the probable crisis for improving corporate governance. We sent the questionnaires to gather statistical data from the people who are domestic internal auditors. These questionnaires are based on this research report “Core Competencies for Today Auditing’s Value in CBOK 2010” to design, enumerate another new form for internal auditor’s core competencies. This form is to look into the audit competencies internal auditors are in need of. The dependent variables are job satisfaction and audit operation level. We use Pearson product-moment correlation coefficient and Regression Analysis to investigate the relationship between independent variables and dependent variables. In the exploration we find out the internal auditor’s responsibilities need more the other professional abilities to make work smoothly. These options in this questionnaire which related to the competencies are rated the high degree by the respondent. That means studying other skills are important and necessary. We has proved the core competencies, job satisfaction and audit operation level are positive correlation.Hence internal auditors should promote their specialties with a view to job satisfaction and audit operation level.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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