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Title:	內部稽核人員角色壓力與其工作滿足暨內部稽核工作品質之研究 A Study on the Internal Auditors` Role Stress and Their Job Satisfaction Against the Internal Audit Quality
Authors:	廖玲珠 Liao, Ling Chu
Contributors:	馬秀如 Ma, Shiow Ru 廖玲珠 Liao, Ling Chu
Keywords:	內部稽核人員角色衝突角色模糊角色過荷角色壓力工作滿足內部稽核工作品質 Internal Auditor Role Conflict Role Ambiguity Role Overload Role Stress Job Satisfaction Internal Audit Quality
Date:	2002
Issue Date:	2016-05-09 16:20:13 (UTC+8)
Abstract:	無論在企業組織中的任何工作情境下，當一個人的角色產生衝突、模糊、及過荷時，會使得個人產生工作壓力，連帶影響其工作滿足及工作績效。所謂角色衝突(role conflict)，係指預期的行為彼此間產生衝突與摩擦；角色模糊(role ambiguity)，係指員工不確定或不明白如何執行工作，不確定或不明自工作的期望是什麼，不確定或不明自工作績效及期望結果間的關係。而角色過荷(role overload)，係指員工承受過多的工作責任和活動績效。　　內部稽核人員係組織內的幕僚人員，其職務之範圍，可涵蓋整個組織，所涉及的層面，包括人與事，廣泛而複雜。內部稽核人員在企業中同時對高階管理、受查核單位及自己的稽核專業負責，因此，內部稽核人員往往因為身兼多重角色，而且角色間又相互衝突，而承受角色壓力。本研究探討國內企業內部稽核人員不同構面的角色壓力、工作滿足，及內部稽核工作品質間之問題。在研究過程中，為了解我國內部稽核人員的角色壓力對工作滿足，工作滿足對內部稽核工作品質，以及角色壓力與工作滿足對內部稽核工作品質之關係，本研究發展了四個假說，分別為：假說一：內部稽核人員的角色壓力對工作滿足呈負相關。假說二：內部稽核人員的工作滿足對內部稽核工作品質呈正相關。假說三：內部稽核人員的色壓力對內部稽核工作品質呈負相關。假說四：內部稽核人員的角色壓力會透過工作滿足而對內部稽核工作品質產生間接效果。　　根據實證分析，本研究之研究結論為，一、內部稽核人員的角色壓力對工作滿足呈負相關。當內部稽核人員受到越大的角色壓力，其工作滿足就越低；反之，當內部稽核人員受到越小的角色壓力，其工作滿足就越高。二、內部稽核人員的工作滿足對內部稽核工作品質呈正相關。當內部稽核人員獲得越高的工作滿足，則內部稽核工作品質就越佳；反之，當內部稽核人員無法獲得越高的工作滿足，則內部稽核工作品質就不佳。三、內部稽核人員的角色壓力對內部稽核工作品質呈負相關。當內部稽核人員的角色壓力大，則內部稽核工作品質就越不佳；反之，當內部稽核人員的角色壓力小，則內部稽核工作品質就越佳。四、內部稽核人員的角色壓力會透過工作滿足而對內部稽核工作品質產生間接效果。本研究以Baron and Keny(1986)之中介模式加以驗證，結果得知內部稽核人員的角色壓力對內部稽核工作品質並不直接產生效果，角色壓力會透過工作滿足，以工作滿足作為中介，而對內部稽核工作品質產生間接效果。　　Employees, under whatever working environment, are facing role conflict, role ambiguity as well as overload in a business organization, which inevitably will affect their job satisfaction and performance. "Role conflict" in this paper refers to the disagreement and friction resulting from an expected behavior. And role ambiguity means the employees are not clear or un-known as how to do the work, what is to expect from the work, nor what is the relationship between work performance and the expected results. Whereas "role overload" indicates that the employees take too much responsibility from the job and activity performance. 　　This study tries to examine the relationship among the role stress, the job satisfaction and the internal audit quality of the internal auditors in Taiwan. The research models established in Bron and Kenny`s study are adopted. The four regression models explicitly incorporate efficient and effective measures, and reflect the interactive nature of outcome-generating activities for the internal auditors. Forty-one pair questionnaires are included in the sample. 　　The results of this study are as following: Firstly, a role stress is negatively related to job satisfaction, implying that higher role stress reduces job satisfaction; and vice versa. Secondly, there is an obvious positive relationship between auditor`s job satisfaction and the internal audit quality; the more of job satisfaction, the better of the internal audit quality. Thirdly, the relationship between auditor`s role stress and the internal audit quality is reverse; noting their role stress decreases the internal audit quality. Finally, the effect of auditor`s role stress against the internal audit quality probably is indirectly generated through their job satisfaction.
Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#A2010000136
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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