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| Title: | 內部稽核人員人格特質及技能之研究
Internal auditors’ personal traits and skills: an empirical study of Taiwan internal audit practitioners |
| Authors: | 莊明軒 |
| Contributors: | 陳錦烽
莊明軒 |
| Keywords: | 內部稽核人員
人格特質
技能
internal auditor
personality traits
skills |
| Date: | 2009 |
| Issue Date: | 2010-12-08 01:53:12 (UTC+8) |
| Abstract: | 本研究之目的在於瞭解適任的內部稽核人員應具備之人格特質與技能，並探討這些人格特質與技能是否受到產業別或機構特性之影響。本研究以參加中華民國內部稽核協會例會活動之內部稽核人員為對象，於活動現場發放並回收研究問卷，以獲得相關的實證資料。
根據實證結果，本研究的主要發現與結論如下：
1.適任的內部稽核人員應具備「勤勉審慎性」之人格特質，以及「分析性技
能」與「判斷性技能」。
2.電子業內部稽核人員重視「外向性」之人格特質的程度高於金融業內部稽核人員，且較其它產業更為重視「自我調適與人際溝通技能」。
3.稽核主管重視「和善性」及「經驗開放性」兩大人格特質及「分析性技能」的程度高於非稽核主管。
4.公司營收在40億元以上之稽核主管，對其實際具備相關技能之程度最有自信。
5.稽核單位整體具備的技能低於稽核人員實際具備之技能，反映填答者對本身實際具備之技能較有信心，而對稽核單位整體具備之技能的看法則較為保守。
The purpose of this study is to understand the personality traits and skills that a competent internal auditor should possess and to examine the industry and firm effects on these traits and skills. By means of distributing the research questionnaire to the internal auditors attending the IIA-Taiwan monthly meetings, this study gathers related data and perform various analyses. Our empirical results show that:
1. A competent internal auditor should possess the traits of conscientiousness, and the analytic and appreciative skills.
2. Internal auditors of the electronics industry attach more importance to the extraversion traits than those from the financial industry, and value the personal and interpersonal skills more than those auditors from other industries.
3. Chief audit executives (CAEs) value the agreeableness and openness to experience traits, and the analytic skills more than non-CAEs.
4. CAEs from the companies with operating revenue over forty billions NT dollars are most confident with the skills that they possess.
5. Most respondents believe that his/her internal audit department’s level of skills is less sufficient than that of individual auditors. |
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| Description: | 碩士
國立政治大學
會計研究所
97353048
98 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0097353048 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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