Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/60349
|
| Title: | 資訊科技對內部稽核業務影響之研究
The impact of information technology on internal audit activities: An empirical study of Taiwan internal audit practices |
| Authors: | 鄭晴方 |
| Contributors: | 陳錦烽
鄭晴方 |
| Keywords: | 資訊科技
內部稽核
內部稽核業務
資訊科技稽核
information technology
internal audit
internal audit activities
IT audit |
| Date: | 2010 |
| Issue Date: | 2013-09-05 14:26:54 (UTC+8) |
| Abstract: | 企業利用資訊科技進行營運可能面臨相關風險，內部稽核人員在進行稽核作業時，應瞭解及運用資訊科技，以評估及確認各種資訊科技風險及企業相關控制之有效性，並提高其工作效率與效果。因此，本研究之目的在於瞭解我國內部稽核單位進行稽核作業時，使用資訊科技的程度以及施行資訊科技稽核的情形，並探討其可能的影響因素。
本研究調查顯示，國內公司內部稽核單位執行內部稽核作業時，其使用資訊科技及進行資訊科技稽核的情形已較過往普遍。超過七成的內部稽核單位已使用廣義的電腦輔助稽核工具，協助進行內部稽核作業，並有超過九成的內部稽核單位已在其年度稽核計畫中納入資訊科技稽核。經實證結果顯示，主要影響內部稽核單位使用資訊科技的程度及是否施行資訊科技稽核之因素為公司資訊環境的複雜程度。
Information technology (IT) provides the opportunities for business growth and development, it’s usage also faces various threats such as disruption, deception, theft, and fraud. The proliferation and complexity of IT brings many organizational risks and IT-related risks. In order to assess and manage these risks, internal auditors need to utilize information technology when performing internal audit activities and should also include IT audit in their audit plans to ensure the effectiveness of the firm’s IT controls.
This study examines IT usage and the performance of IT audit by the internal audit departments of Taiwan public firms. Our empirical results show that over 70 percent of the internal audit departments use computer aided audit techniques (CAATs) when performing their internal audit activities. We also find that over 90 percent of the internal audit departments have included IT audit in their annual audit plans. In addition, The IT sophistication of a firm is significantly and positively associated with the IT usage by its internal audit department. That is, the internal auditors facing a complex IT environment tend to use more IT when performing their audit activities. |
| Reference: | 1. 中文部份
孔令娟，1998，國內電腦稽核環境現況研究，國立淡江大學資訊管理學研究所碩士論文。
王子彥，1999，我國金融業內部稽核人員資訊技術落差問題之研究，私立靜宜大學企業管理研究所碩士論文。
王麗惠，1999，高科技產業內部稽核人員資訊技術落差問題之硏究，私立靜宜大學企業管理研究所碩士論文。
古瑞玉，2003，企業電腦稽核作業委外可行性探討，中原大學會計研究所碩士論文。
行政院主計處電子資料處理中心，2000，「88年度電腦應用概況報告」，行政院主計處電子處理資料中心研究訓練組。
行政院主計處電子資料處理中心，2010，「98年度電腦應用概況報告」，行政院主計處電子處理資料中心研究訓練組。
行政院金融監督管理委員會，2007，公開發行公司建立內部控制制度處理準則。
吳琮璠，1990，如何稽核已電腦化的企業?，會計研究月刊，第57期：80-83頁。
吳琮璠，1991，使用與不使用的差異探討-電腦審計技術實證研究（上），會計研究月刊，第73期：22-26頁。
吳明隆，2009，SPSS操作與應用:問卷統計分析實務，台北：五南圖書出版股份有限公司。
李淑慧，2003，內部稽核委外之可行性探討，國立成功大學會計研究所碩士論文所碩士論文。
林柄滄 陳錦烽 譯，2009，國際專業實務架構，中華民國內部稽核協會。
柯思豪，2009，內部稽核單位規模影響因素之研究，國立政治大學會計研究所碩士論文。
財團法人會計研究發展基金會審計準則委員會，1997，審計準則公報第31號「電腦資訊系統環境下執行查核工作之考量」，財團法人中華民國會計研究發展基金會。
馬嘉應，2004，公開發行公司內部稽核作業執行程序擬由公司以外第三者執行是否可提昇內部稽核執行效益之研究，證交所。
張俊文，1993，台灣企業內部稽核人員使用電腦輔助稽核技術之研究，國立成功大學會計研究所碩士論文。
黃士銘、嚴紀中、阮金聲，2009，電腦稽核－理論與實務應用，台北：全華圖書股份有限公司。
陳威廷，2007，我國電腦稽核人員對電腦素養、執行電腦稽核業務及電腦稽核成效評估之探討，國立東華大學企業管理研究所碩士論文。
陳真真，1995，影響我國企業內部稽核品質之因素探討，國立成功大學會計研究所碩士論文。
陳錦烽，2003，內部稽核的新紀元：風險、控制及治理（第二版），中華民國內部稽核協會。
劉佳宜，1997，我國內部稽核人員稽核電腦化系統之適任性及影響其適任性之因素，國立成功大學會計研究所碩士論文。
劉盈欒，1994，國營事業與民營企業電腦內部稽核之研究，國立政治大學會計研究所碩士論文。
賴永裕，1996，我國內部稽核人員對資訊系統之內部控制評估的適任性及影響其適任性之因素，國立成功大學會計研究所碩士論文。
2. 英文部份
2010 Internal Audit Capabilities and Needs Survey. 2010. Protiviti.
Aston, B. 2005. What every new it auditor should know. EDPACS 32(8): 12-20.
Baker, N. 2009. Software trend spotting. The Internal Auditor 66(4):30-34
Bartolucci, D., and D. Anderson, and R. Chambers. 2007. Internal Audit 2012-A study examining the future of internal auditing and the potential decline of a controls-centric approach. PricewaterhouseCoopers LLP.
Barr, R. and S. Chang. 1993. Outsourcing internal audits: A boon or bane ? Managerial Auditing Journal 8(1):14-17.
Bodnar, G. H., and W. S. Hopwood. 2004. Accounting Information Systems. 9th ed. Upper Saddle River, NJ: Prentice Hall.
Brazel , J. F. 2005. A Measure of Perceived Auditor ERP System Expertise. Managerial Auditing Journal 20(6): 619-631.
Braun, R.L., and H.E. Davis. 2003. Computer-assisted Audit Tools and Techniques: Analysis and Perspectives. Managerial Auditing Journal 18(9):727
Cheney P.H., and G.W. Dickson. 1982. Organizational characteristics and information systems: An exploratory investigation. Academy of Management Journal 25(1):170-184.
Del Vecchio, S. C., and B. D. Clinton, 2003, Cosourcing and other alternatives in acquiring internal audit services, Internal Auditing 18:33–39.
Institute of Internal Auditors. 2010. Global Internal Audit Survey.
Hall, J. 2000. Information systems auditing and assurance. 1st ed. Masson, OH: South-Western College Publishing.
Hunton, J. E., and A. M. Wright, and S. Wright. 2004. Are Financial Auditors Overconfident in Their Ability to Assess Risks Association with Enterprise Resource Planning Systems? Journal of Information System 18(2):7-28.
IIA. 2005. GTAG 1: IT Controls. Institute of Internal Auditors.
IIA. 2006. GTAG 4: Management of IT Auditing. Institute of Internal Auditors.
IIA. 2008. GTAG 11: Developing the IT Audit Plan. Institute of Internal Auditors.
ISACA. 1999. IS Auditing Guideline: Use of Computer-Assisted Audit Techniques, Information Systems Audit and Control Association.
James, K. L. 2000. The effects of internal audit outsourcing on financial statement users’ confidence in their protection from fraudulent financial reporting. Knoxville: The university of Tennessee.
Laudon, K. C. and J. P. Laudon. 2005. Management Information System: Managing the Digital Firm. 9th ed. Upper Saddle River, NJ:Prentice Hall.
Leavitt, H. J. and, T. L. Whisler 1958. Management in the 1980’s. Harvard Business Review (November-December):41-48.
Moller, R. R. 2005. Brink’s modern internal auditing. 6th ed. Hoboken, N.J:John Wiley & Sons.
Nolan R.L. 1973. Managing the computer resource: A stage hypothesis. Communications of the ACM 16 (7): 399- 405.
Oxner, T., and K.W. Hawkins, and R. Rivers. 1995. A Study Of Computer Usage By Internal Auditors In Canada And The United States. Journal Of International Accounting Auditing & Taxation 4(1):27-37.
Pare G., and C. Sicotte. 2001. Information technology sophistication in health care: An instrument validation study among Canadian hospitals. International Journal of Medical Informatics 63:205-23.
Parker, X. L. 2001. An e-Risk Primer. Altamonte Springs, FL:The Institute of Inernal Auditors Research Foundation.
Raymond L., and G. Paré. 1992. Measurement of IT Sophistication in Manufacturing Businesses. Information Resources Management Journal 5(2):4-16.
Sayana, S. A. 2002. The IS Audit Process. ISACA Journal 1: 20-21.
Susan H. 2006. The Americas literature review on internal auditing. Managerial Auditing Journal 21(8):835-844.
Unlocking the strategic value of Internal Audit. 2010. Ernst & Young.
Weber, Ron. 1988. EDP Auditing—Conceptual Foundations and Practice. 2nd ed. New York, NY: McGraw-Hill, Inc.
Weidenmier, M. L. and S. Ramamoorti. 2006. Research Opportunities in Information Technology and Internal Auditing. Journal Of Information System 20(1):205-219. |
| Description: | 碩士
國立政治大學
會計研究所
98353001
99 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0098353001 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| 300101.pdf | 1830Kb | Adobe PDF2 | 1047 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
