English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 94586/125118 (76%)
Visitors : 30493713      Online Users : 357
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/133841
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/133841


    Title: 台灣內部稽核需求市場之初探
    An Exploratory Research of Internal Audit Demand in Taiwan
    Authors: 翁詩涵
    Weng, Shih-Han
    Contributors: 林宛瑩
    Lin, Wan-Ying
    翁詩涵
    Weng, Shih-Han
    Keywords: 內部稽核
    工作內容
    資格條件
    工作待遇
    Internal audit
    Job engagement
    Qualification
    Salary
    Date: 2021
    Issue Date: 2021-02-01 13:59:00 (UTC+8)
    Abstract: 本研究運用104及1111人力銀行網站刊登之內部稽核人員招募資訊,分析招募企業之稽核需求原因、對內稽人員之期望及所給予之薪資待遇。研究結果發現,採自願性設置之台灣非公開發行公司,內部稽核需求相當高,除集團稽核或IPO推動需求外,另有符合法令規範外之實質需求。服務性質方面,企業較著重專案執行後之結果溝通及進度監控。多數職缺之工作內容係與控制相關,僅有少數提及風險管理及治理過程。資格條件方面,企業首重內稽人員之溝通能力,有不少企業較重視學歷而不論其科系為何,抑或更在乎內稽人員之工作經歷或核心能力。本論文另針對招募樣本中之公開發行以上公司實證探討工作待遇之決定因素。實證結果顯示,職缺有集團稽核或上市櫃推動需求、工作地點在海外、內稽人員符合法令規定適任條件、工作年資越深,企業會給予顯著較高之薪資待遇。
    Based on the recruitment information of internal auditors posed on 104 and 1111 human resources websites, this study analyzes the demand for internal audit, including understanding the expectations for internal auditors, and salaries offered for the position. The results indicate that private companies have high demand for internal audit even though their establishment of internal audit function is not mandatory in Taiwan. Companies pay more attention to results communicating and progress monitoring after performing the internal audit. The internal audit activities of most job vacancies are related to control, less on risk management and governance processes. With respect to qualifications of internal auditors, most companies emphasize communication skills, degree of education, work experience and competencies. This study also uses listed company as research samples to investigate determinants of salaries paid to internal auditors. The empirical results indicate that job vacancies with group audit requirement or in IPO processes and jobs located in foreign countries are associated with higher salaries. In addition, companies tend to offer higher salaries to internal auditors who are more experienced and meet qualifications required by regulations.
    Reference: 104人力銀行(2019-2020)。取自 https://www.104.com.tw
    1111人力銀行(2019-2020)。取自 https://www.1111.com.tw
    i-Buzz網路口碑研究中心(2019)。 年後跳槽就看這篇!除了104你還有其他選擇|網路聲量分析。
    取自 https://www.i-buzz.com.tw/industry/article_page/?id=MjY3
    中華民國內部稽核協會(2009)。IIA 立場聲明書:內部稽核在內部稽核單位資源配置之角色。台北:中華民國內部稽核協會。
    中華民國內部稽核協會(2017)。國際內部稽核執業準則。台北:中華民國內部稽核協會。
    中華民國行政院金融監督管理委員會(2002)。公開發行公司建立內部控制制度處理準則。台北:行政院金融監督管理委員會。
    李建然、許書偉、湯麗芬 (2008)。 內部稽核品質與財務報表品質之關聯性。輔仁管理評論, 15(3),頁 33-63。
    林宛瑩、鄭桂蕙 (2011)。 內部稽核需求之決定因素。中華會計學刊, 7(2),頁187-217。
    林宛瑩、鄭桂蕙 (2017)。 內部稽核特性與財務報導品質。會計評論(64),頁 113-146。
    林建中(2018)。我國獨立董事運作狀況調查。台北:社團法人中華公司治理協會。
    審計準則公報第73號(2020)。採用內部稽核人員之工作。台北:中華民國會計研究發展基金會。
    蔡瑞明、林大森 (2002)。 滾石不生苔? 台灣勞力市場中的工作經歷對薪資的影響。台灣社會學刊, 29,頁 57-95。
    鄭桂蕙 (2016)。 內部稽核質量與內控缺失。當代會計, 17(2),頁 173-208。
    盧正宗、祝道松、張允文 (2014)。 企業內部稽核人員之道德決策程序之探討。交大管理學報, 34(2),頁 51-86。
    蕭博仁 (2009)。 探究教育程度與學校素質對薪資所得之影響-以台灣的高等教育為例 (碩士論文)。
    取自http://etds.lib.ncku.edu.tw/etdservice/view_metadata?etdun=U0026-0812200915054745
    Abbott, L. J., Parker, S., & Peters, G. F. (2010). Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities. Accounting Horizons, 24(1), 1-24. doi:10.2308/acch.2010.24.1.1
    Abbott, L. J., Parker, S., & Peters, G. F. (2012). Internal Audit Assistance and External Audit Timeliness. AUDITING: A Journal of Practice & Theory, 31(4), 3-20. doi:10.2308/ajpt-10296
    Al‐Twaijry, A. A. M., Brierley, J. A., & Gwilliam, D. R. (2004). An examination of the relationship between internal and external audit in the Saudi Arabian corporate sector.Managerial Auditing Journal, 19(7), 929-944. doi:10.1108/02686900410549448
    Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: A survey of the Saudi public sector. Journal of International Accounting, Auditing and Taxation, 23(2), 74-86. doi:10.1016/j.intaccaudtax.2014.06.001
    Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60.
    Association of Certified Fraud Examiners. (2020). Report to the nations on occupational fraud and abuse: 2020 global fraud study: Association of Certified Fraud Examiners.
    Carey, P., Subramaniam, N., & Ching, K. C. W. (2006). Internal audit outsourcing in Australia. Accounting & Finance, 46(1), 11-30.
    Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal Control - Integrated Framework: Committee of Sponsoring Organizations of the Treadway Commission.
    Cooper, B. J., Leung, P., & Wong, G. (2006). The Asia Pacific literature review on internal auditing. Managerial Auditing Journal.
    Coram, P., Ferguson, C., & Moroney, R. (2008). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting & Finance, 48(4), 543-559. doi:10.1111/j.1467-629X.2007.00247.x
    Ege, M. S. (2015). Does Internal Audit Function Quality Deter Management Misconduct? The Accounting Review, 90(2), 495-527. doi:10.2308/accr-50871
    Felix, J., William L, Gramling, A. A., & Maletta, M. J. (2001). The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research, 39(3), 513-534.
    Frank, J. (2004). Fraud risk assessments: audits focused on identifying fraud-related exposures can serve as the cornerstone of an effective antifraud program. Internal Auditor, 61(2), 40-46.
    George, D., Theofanis, K., & Konstantinos, A. (2015). Factors associated with Internal Audit Effectiveness: Evidence from Greece. Journal of Accounting and Taxation, 7(7), 113-122. doi:10.5897/jat2015.0182
    Glover, S. M., Prawitt, D. F., & Wood, D. A. (2008). Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision. Contemporary Accounting Research, 25(1), 193-213. doi:10.1506/car.25.1.7
    Goodwin-Stewart, J., & Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting and Finance, 46(3), 387-404. doi:10.1111/j.1467-629X.2006.00174.x
    Goodwin‐Stewart, J., & Kent, P. (2006). The use of internal audit by Australian companies. Managerial Auditing Journal.
    Goodwin, J. (2003). The relationship between the audit committee and the internal audit function: Evidence from Australia and New Zealand. International Journal of Auditing, 7(3), 263-278.
    Hermanson, D. R., & Rittenberg, L. E. (2003). Internal audit and organizational governance. Research opportunities in internal auditing, 1, 25-71.
    Knechel, W. R., & Willekens, M. (2006). The Role of Risk Management and Governance in Determining Audit Demand. Journal of Business Finance & Accounting, 33(9-10), 1344-1367. doi:10.1111/j.1468-5957.2006.01238.x
    Leung, P., Cooper, B. J., Allegrini, M., D'Onza, G., Paape, L., Melville, R., & Sarens, G. (2006). The European literature review on internal auditing. Managerial Auditing Journal.
    Leung, P., Cooper, B. J., Hass, S., Abdolmohammadi, M. J., & Burnaby, P. (2006). The Americas literature review on internal auditing. Managerial Auditing Journal.
    Lin, S., Pizzini, M., Vargus, M., & Bardhan, I. R. (2011). The Role of the Internal Audit Function in the Disclosure of Material Weaknesses. The Accounting Review, 86(1), 287-323. doi:10.2308/accr.00000016
    Mahoney, T. A. (1989). Multiple pay contingencies: Strategic design of compensation. Human Resource Management, 28(3), 337-347.
    Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal Audit Quality and Earnings Management. The Accounting Review, 84(4), 1255-1280. doi:10.2308/accr.2009.84.4.1255
    Sarens, G., & Abdolmohammadi, M. J. (2011). Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables. International Journal of Auditing, 15(1), 1-20. doi:10.1111/j.1099-1123.2010.00419.x
    Sarens, G., & De Beelde, I. (2006). The relationship between internal audit and senior management: A qualitative analysis of expectations and perceptions. International Journal of Auditing, 10(3), 219-241.
    Schneider, A. (1985). The reliance of external auditors on the internal audit function. Journal of Accounting Research, 911-919.
    Skousen, K. F., Glover, S. M., & Prawitt, D. F. (2005). An introduction to corporate governance and the SEC: Thomson/South-Western.
    Soh, D. S., & Martinov-Bennie, N. (2011). The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26(7), 605-622. doi:10.1108/02686901111151332
    The Institute of Internal Auditors. (2013). The IIA Global Internal Audit Competency Framework: The Institute of Internal Auditors.
    The Institute of Internal Auditors. (2018). Global Perspectives and Insights 2018: Top Risks Faced by Chief Audit Executives: The Institute of Internal Auditors.
    Treadway Commission. (1987). Report of the national commission on fraudulent financial reporting. Washington, D.C.: National Commission on fraudulent Financial Reporting.
    Description: 碩士
    國立政治大學
    會計學系
    108353007
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0108353007
    Data Type: thesis
    DOI: 10.6814/NCCU202100133
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    File Description SizeFormat
    300701.pdf3282KbAdobe PDF0View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback