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    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/987654321/29911

    題名: 內部控制制度、內部稽核人員角色與企業舞弊行為關連性之研究
    其他題名: A study of the corporate fraud related to the internal control system and the role of internal audit staff
    作者: 禹金塗;Yu, Chin-tu
    貢獻者: 淡江大學全球華商經營管理數位學習碩士在職專班
    洪英正;Hung, Ying-cheng
    關鍵詞: 舞弊;內部控制;內部稽核人員;角色衝突;企業舞弊行為;fraud;Internal Control;internal audit staff;role conflict;enterprise corrupting practices behavior
    日期: 2009
    上傳時間: 2010-01-10 23:03:52 (UTC+8)
    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。
    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.
    顯示於類別:[全球華商經營管理數位學習碩士在職專班] 學位論文


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