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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/109184

    Title: 內部稽核質量與內控缺失
    Internal Audit Quality and Quantity, and Internal Control Weaknesses
    Authors: 鄭桂蕙
    Keywords: 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
    Date: 2016-11
    Issue Date: 2017-01-12 14:20:04 (UTC+8)
    Publisher: 淡江大學出版中心
    Abstract: 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,
    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.
    Relation: Journal of Contemporary Accounting=當代會計期刊 17(2), pp.173-208
    DOI: 10.6675/JCA.17.2.02
    Appears in Collections:[當代會計期刊] 第17卷第2期

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