English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 52635/87802 (60%)
造訪人次 : 9393569      線上人數 : 528
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/109184


    題名: 內部稽核質量與內控缺失
    Internal Audit Quality and Quantity, and Internal Control Weaknesses
    作者: 鄭桂蕙
    關鍵詞: 內稽品質;內稽特質;內稽人數;內控缺失internal audit quality;internal auditors’ attributes;number of internal auditors;internal control weaknesses
    日期: 2016-11
    上傳時間: 2017-01-12 14:20:04 (UTC+8)
    出版者: 淡江大學出版中心
    摘要: 內部稽核的角色主要係確保內部控制之有效性,然囿於內稽資料取得不易,
    學術研究著墨不多。本研究得於運用台灣獨特之上市櫃公司為研究對象,探討內部
    稽核質量對內控缺失之影響。實證結果顯示,就內控缺失與否之分析,內稽品質愈
    佳則內控缺失愈少,但未達顯著水準;內稽投入量與內控缺失呈顯著負相關,即內
    稽人數投入愈多,內控缺失則愈少。進一步同時納入內稽個別特質(內稽個別適任
    條件),證實稽核人員具外稽經驗,會計師或內部稽核師證照之特質愈多,則內控缺
    失愈少,呈顯著負相關,但具有資訊專業經驗者與內控缺失,呈顯著正相關。至於
    內部稽核質量與內控缺失比率之關係,其實證結果相似於內控缺失與否。整體而言,
    內稽具備優質適任條件,投入較多內稽人力,則有助於內部控制更能落實。
    The primary role played by internal audit is to assure the effectiveness of
    internal control within a company. However, there is little research in this area due to the
    difficulty in accessing internal audit data. Using Taiwanese listing firms as research
    objects, the study investigates the effect of internal audit quality and quantity on internal
    control weakness (ICW). Empirical results indicate that the better the internal audit
    quality the less the ICW, although this is not statistically significant. Meanwhile,
    significant negative association exists between internal audit input and ICW, indicating
    that the more the internal audit input the less the ICW. In addition, the study further
    incorporated individual attributes of internal auditors and found significant negative
    association, indicating there is less ICW when internal auditors have external audit
    experiences, CPA or CIA license. On the other hand, significant positive association
    exists between internal auditors with information technology experiences and ICW.
    Relationship studies between the attributes of internal auditors and ICW ratio produce
    similar findings. To sum up, competence quality of internal auditors and more internal
    audit input are beneficial to implementing the internal control system.
    關聯: Journal of Contemporary Accounting=當代會計期刊 17(2), pp.173-208
    DOI: 10.6675/JCA.17.2.02
    顯示於類別:[當代會計期刊] 第17卷第2期

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    index.html0KbHTML167檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋