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.