隨著時代的進步，科技發達，會計人員在執行內部審核時所遇到的問題經常超出想像，困難度也越來越高。執行內部審核時本著超然獨立的精神，客觀嚴正為原則，基於專業上的關係，會計人員處事較謹慎小心，遵守規定。在執行會計業務時與業務單位立場不同，促使外界認為會計人員執行內部審是阻礙其業務發展，屢遭機關及業務單位人員抱怨，因而與業務單位常發生角色衝突。 本研究之目的是為了瞭解會計人員執行內部審核，會因何種原因、組織因素及領導者型態而發生角色衝突，且造成影響程度如何？並探討當發生角色衝突時會計人員的處理方式。 本研究以半結構性訪談方式，半結構性設有一定主題，採取一對一的方式進行。本研究將訪談資料整理分析後，獲得結論如下： 一、 會計人員執行內部審發生角色衝突的原因，主要是來自於對法條及相關法規和業務單位解讀不同，而發生意見不合的衝突。此類型衝突大致上僅會暫時影響到業務推動，但經過協調後對執行內部審核並無太大影響。 二、 組織結構的衝突起因於學校行政人員大都由教師兼任，兼任行政職教師通常無行政經驗，且頻頻更換。初期業務承辦人員可能無法勝任，經過協調、溝通、訓練及時間磨練，此種衝突就會愈來愈少。 三、 領導者態度強勢，掌握主導權，為了推動學校校務，對於違法或不符規定堅持執行，不接受會計人員建議。此類衝突被審計單位糾正案件會較多，內部審核品質將降低。 本研究根據以上的發現，分別對上級主管機關及上級主計主管機關、臺北市國中、小學會計人員提出建議以供參考。 Abstract: As the development of science and technology in human society, the work of internal audit has become inconceivable and more difficult to carry out. It is important to conduct internal audit with sense of detachment, independence and objectivity. In order to maintain professional conduct, accounting personnel need to be more prudent and ethical. Unlike line units, they are always suspicious when performing their accounting responsibilities and which is sometimes regarded as a hindrance to organizational business. As a result, complaints from the administration and line units arise. That’s the main reason of conflict between accounting personnel and line units in organization. This study employed in-depth interviews with semi-structured questions to explore the role conflict and its impact. After collection and analysis of interview data, the following findings are derived as the following, 1. Role conflict emerged from different interpretations of laws and regulations between accounting personnel and line units. This type of conflict only affects business temporarily and has no significant impact on internal auditing activities when there is proper coordination. 2.Conflict in the organizational context occurs because those teachers with supervisory positions normally without administrative experiences and rotated very often. Initially, the person-in-charge may not be capable of handling the job. But, eventually such conflicts can be mitigated after proper coordination, communication, and training. 3. Some school principals hold attitude to control all the school affairs and insist on certain conduct which might be illegal and not suggested by the accountant personnel. This kind of conflict reduces the quality of internal audit and increase number of corrections required by higher level organizations. Based on the research findings, recommendations to the administrators and staff were proposed.