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| Title: | 公司治理特質與內部稽核對財務報導可靠性貢獻之關聯性研究 |
| Authors: | 林高賦 |
| Contributors: | 陳錦烽
林高賦 |
| Keywords: | 公司治理特性
內部稽核
財務報導可靠性
corporate governance characteristics
internal audit
financial reporting reliability |
| Date: | 2007 |
| Issue Date: | 2009-09-11 17:30:10 (UTC+8) |
| Abstract: | 本研究以台灣上市、上櫃及興櫃公司為研究對象，利用問卷發放的方式，探討我國企業公司治理特質與內部稽核對財務報導可靠性貢獻之關係，並調查我國內部稽核之現況，以及內部稽核人員與外部查核人員之互動情形。本研究之實證結果顯示：（1）「公開發行公司建立內部控制制度處理準則」於2005年修訂，規定內部稽核單位應直接隸屬於董事會之後，內部稽核人員普遍認為其地位與獨立性有明顯提升。但我國企業內部稽核規模仍偏低，以1~2人為主；（2）監察人（或審計委員會）複核內部稽核工作之範疇、內部稽核之規模、內部稽核人員與外部查核人員之互動情形等，與內部稽核對財務報導可靠性之貢獻度呈顯著正相關
；以及（3）針對內部稽核人員與外部查核人員之互動情形（包含工作協調、溝通、外部查核使用內部稽核結果之程度），內部稽核人員的認知普遍優於外部查核人員的認知。
This paper examines the relationship between corporate governance characteristics and internal auditors’ assessments of their contributions to financial reporting reliability. This study also investigates the current status of internal auditing in Taiwan and the interaction between internal auditors and external auditors. Our results show that (1) since the applicable laws require that the internal audit department must report directly to the board of directors, internal auditors’ independence and position in their companies have improved significantly. However, the number of internal auditors in most companies is still low; (2) the extent to which the supervisors (or audit committee members) review internal audit results, the total numbers of staff in an internal audit department, and the relationship between internal and external auditors are positively related to internal auditors’ contribution to a firm’s financial reporting reliability; and (3) in general, internal auditors’ perceptions of their interactions with external auditors is better than those of external auditors. |
| Reference: | 一、 中文部分
王光遠，2005年，公司治理中的內部稽核－從代理理論談起，內部稽核，第54期（3月）：9-12。
周文賢，2004年，多變量統計分析：SAS/STS使用方法。
林慧珠，1995，內部稽核在企業組織內角色定位之研究，國立台灣大學會計系研究所之未出版碩士論文。
國際內部稽核協會，2005，國際內部稽核專業實務架構，林柄滄、陳錦烽譯，中華民國內部稽核協會。
莊代如，1996，提昇我國企業內部稽核品質之研究-以製造業為例，國立成功大學會計系研究所之未出版碩士論文。
許平祥，1990，影響外部審計人員評估內部稽核功能之實證研究，國立政治大學會計系研究所之未出版碩士論文。
陳真真，1994，影響我國企業內部稽核品質之因素探討，國立成功大學會計系研究所之未出版碩士論文。
曾建銘，2005，企業內部稽核人員與外部審計人員互動關係之研究，國立成功大學會計系研究所之未出版碩士論文。
鄭怡瑄，2005，內部稽核獨立性與企業特質關聯性之研究，國立台北大學會計系研究所之未出版碩士論文。
證券暨期貨市場發展基金會，2007，台灣公司治理。
蘇裕惠，2006年，內部稽核強化公司治理，內部稽核，第53期（1月）：4-8。
二、 英文部分
Abbott, L. J., S. Parker., G.. Peters., and K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory (September): 17–32.
Carcello, J., T. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review (October): 453–467.
Carcello, J. V., D. R. Hermanson., and K. Raghunandan. 2005. Factors associated with U.S. public companies’ investment in internal auditing. Accounting Horizons (June): 69-84.
DeZoort, F. T., and S. E. Salterio. 2001. The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members’ judgments. Auditing: A Journal of Practice & Theory (September): 31–49.
Felix, W. L., A. A. Gramling, and M. J. Maletta. 2001. The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research (December): 513–525.
Goodwin, J. 2003. The relationship between the audit committee and the internal audit function: Evidence from Australia and New Zealand. International Journal of Auditing, Vol. 7, No. 3, 263–278.
Goodwin, J. & Yeo, T. Y. 2001. Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of Auditing, Vol. 5, No. 2, 107–125.
Maletta, M. J., and T. Kida. 1993. The effect of risk factors on auditors’ configural information processing. The Accounting Review (July): 681–692.
Zain, M. M., N. Subramaniam, and J. Stewart. 2006. Internal auditors’ assessment of their contribution to financial statement audits: the Relationship with audit committee and internal audit function characteristics. International Journal of Auditing (October): 1-18 |
| Description: | 碩士
國立政治大學
會計研究所
95353042
96 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0095353042 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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