近年來世界各地的大企業財務舞弊案件不斷發生，許多道德以及法律的問題逐漸浮上檯面。因此，會計審計人員更被嚴格的要求具備專業學識、職業倫理與道德操守。有鑒於此，本研究主要探討內部稽核人員個人價值觀、企業倫理氣候與道德信念三者之間的關聯性。本研究主要是採用問卷調查法，以內部稽核人員為研究對象，使用簡化的Schwartz個人價值觀量表、Victor & Cullen的倫理氣候量表為自變數，因變數則是以在執行內稽業務時會遇到違反職業道德規範的個案作為道德信念判斷，並加入社會期望偏誤為控制變數，利用迴歸模式來進行研究架構分析及討論。本研究發現: 1. 內部稽核人員的個人價值觀愈偏向他主義、傳統保守、自利主義者，所處的 公司企業倫理氣候愈偏向法律型及公司規範型者，其道德信念為正相關，表示會遵守職業道德規範。若企業倫理氣候偏向獨立判斷型者，其道德信念為負相關，表示愈不會遵守職業道德規範。2. 個人價值觀的自利主義構面在加入企業倫理氣候後，其對道德信念判斷由顯著變為不顯著，存在完全中介效果。個人價值觀的傳統保守構面則是係數降低、顯著性減少，存在部分中介效果。結果顯示內部稽核人員之個人價值觀，會透過企業倫理氣候來間接影響道德信念判斷。 In recent years, people have been seeing financial frauds at large corporations all over the world, resulting in a great number of moral and legal problems. Accountants and auditors are under more strict requirements of professional knowledge, professional ethics and moral integrity. The study mainly aims at relation among personal values of internal auditors, ethical work climate of organization and ethical beliefs.With questionnaire, we focus on internal auditors by using simplified Schwartz personal value survey, Victor & Cullen Ethical Climate Questionnaire as independent variables. Dependent variable is the case in violation of professional ethics standards as judgment of ethical beliefs during internal audit. Social expectation bias is control variable. Study structure analysis and discussions are made in regression model.There are two major fingings in this research. First,professional moral standards are complied with at companies with ethical work climate inclined to laws and rules and personal values of internal auditors tend to be altruism, traditionally conservative and self-enhancent. Ethical beliefs are in positive correlation. Provided the ethical work climate standard tends to be independent judgment and the ethical beliefs are in negative correlation, professional moral standards are not complied with. Second,With ethical work climate in self-enhancent dimension in personal values, moral belief judgment becomes insignificant in complete mediating effect. Conservative dimension in personal values is with low coefficient and reduced significance in partial mediating effect. The findings show that personal values of internal auditors indirectly affect moral belief judgment through ethical work climate.
