| 摘要: | 有鑑於近幾年來國內外重大企業舞弊事件時有所聞，常造成社會及投資大眾巨大損失和傷害，雖然企業舞弊行為的發生或許無法完全避免，但透過適當的內部控制機制及內部稽核人員定期有系統覆核檢查，則可以減少舞弊行為發生的可能性及將損失降至最低。
本論文以內部控制制度及內部稽核人員角色探討與企業舞弊行為之關連性，以問卷調查、便利取樣的方式蒐集到261份有效樣本並進行實證研究，在經過因素分析、t檢定、變異數分析，迴歸分析等統計分析後，得到以下之研究結論：
一、組織內部控制制度與內部稽核人員角色衝突對發生舞弊行為有顯著影響。
二、組織內部控制制度與內部稽核人員角色衝突之不同在發生舞弊行為有顯著差異。
三、內部稽核人員人口統計變項之不同在組織內部控制制度、稽核人員角色衝突與發生舞弊行為呈現部份顯著差異。。
In view of major events of corporate fraud in recent years in Taiwan and abroad from time to time, it always resulted in social and the investing public great losses and injuries. Although the occurrence of fraud may not be completely avoided in organizations, but through the proper internal control mechanisms and systematic review of inspection regularly executed by internal audit staff, organizations may be able to reduce the possibility of fraud and losses to a minimum.
The research tries to explore the internal control system and the role of internal auditing staff correlated with enterprise practical fraud behavior, and by way of a questionnaire survey and convenient sampling to collect 261 valid samples and conduct empirical research. After factor analysis, t-test, ANOVA, regression analysis, and statistical analysis, etc., This research has following conclusions:
First, internal control system and role conflicts of internal audit staff in the organization have a significant impact on fraud.
Second, there are significant differences in corrupt practices by different internal control system and internal audit staff role conflict.
Third, there are partial significant differences in internal audit staff in the organization, related to the internal control system, the role conflict of audit staff, and corrupt practices by different demographic variables. |
