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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/65627


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/65627


    Title: 內部稽核需求之決定因素
    Other Titles: Demand for Internal Audit
    Authors: 林宛瑩;鄭桂蕙
    Wan-Ying,Lin;Kuei-Hui,Cheng
    Contributors: 會計系
    Keywords: 內部稽核;董監持股;前期營運績效;內部稽核人員素質
    Internal auditing;Shareholdings by board members;Growth in Revenue;Qualityof internal auditor
    Date: 2011-07
    Issue Date: 2014-04-24 16:04:41 (UTC+8)
    Abstract: 內部稽核之重要性在有系統地評估及改善公司的風險管理、控制及公司治理之效能，以協助組織達成其目標。本研究以內部稽核人數作為衡量內部稽核需求高低的代理變數，探討影響公司內部稽核需求的因素。主要實證結果顯示，董監之監督誘因與內部稽核需求存在正向關聯性，公司之前期營收表現及內部稽核人員素質則與內部稽核需求存在負向關聯性。具體而言，董監監督誘因較強、前期營收表現較差、內部稽核人員素質較差之公司，對內部稽核有較強之需求，而配置較多的內部稽核人力。此外，本研究亦發現，公司規模、上市櫃年數亦為影響內部稽核需求之重要變數，公司規模較大、上市櫃年數較長之公司，會有較高之內部稽核需求。
    Relation: 中華會計期刊,7(2),187-218
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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