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| Title: | 內部稽核數位化轉型的成功因素與實踐經驗 - 以中國信託商業銀行為例
Key success factors and practical experiences of digital transformation in internal auditing: A case study of CTBC bank |
| Authors: | 陳啟偉
Chen, Chi-Wei |
| Contributors: | 陳明進
陳啟偉
Chen, Chi-Wei |
| Keywords: | 內部稽核
數位轉型
關鍵成功要素
實踐經驗
Internal audit
Digital transformation
Critical success factors
Practical experience |
| Date: | 2025 |
| Issue Date: | 2025-07-01 14:35:41 (UTC+8) |
| Abstract: | 本研究旨在探討銀行業內部稽核單位數位化轉型的成功因素與實踐經驗，並以中國信託商業銀行為研究個案，進行深入分析與探討。隨著金融科技的快速發展及金融交易日趨複雜化，傳統的內部稽核方法面臨效率不足與風險識別能力有限的挑戰。因此，數位化技術如資料分析、人工智慧、自動化技術逐漸成為銀行業提升稽核效能的重要策略。然而，實務上許多金融機構在數位轉型過程中，面臨技術投資效益不明確、內部技術能力不足、工具整合不佳及組織文化抗拒變革等問題，影響轉型成效。本研究透過質性研究與個案分析方法，探討銀行內部稽核數位化轉型過程中的關鍵成功因素、實務挑戰與解決策略，以及對公司治理效能的整體影響。
研究結果發現，內部稽核數位化轉型成功取決於以下六大關鍵要素：
一、明確且完善的轉型目標與計畫；
二、董事會的高度支持；
三、完善的數位基礎建設；
四、明確的技術需求與人才培訓發展策略；
五、員工的充分參與；
六、跨部門的協同合作。
此外，數位化轉型過程中的變革管理與能力建構亦為重要成功因素，包含流程重構與標準化、稽核人員數位技能培訓與文化適應，以及持續的回饋與效益評估機制。
透過個案銀行之實踐經驗，本研究發現內部稽核數位化轉型具體帶來稽核效率提升、風險掌握即時化、查核範圍擴展與查核紀錄數位化等實質效益，從而強化銀行整體的內控與風險管理機制。本研究不僅補充國內相關文獻之不足，亦提供銀行業內部稽核單位具體且可執行的數位轉型建議，期望作為未來金融機構推動數位轉型的重要參考。
This study aims to explore the critical success factors and practical experiences in the digital transformation of internal audit functions within the banking sector, using CTBC Bank as a case study. With the rapid advancement of financial technology and increasing complexity of financial transactions, traditional internal audit methods are facing challenges such as inefficiency and limited risk identification capabilities. As a result, digital technologies such as data analytics, artificial intelligence (AI), and automation have emerged as strategic tools for enhancing audit effectiveness in the banking industry. However, in practice, many financial institutions encounter obstacles during digital transformation, including unclear returns on technological investments, insufficient internal technical capabilities, poor tool integration, and cultural resistance to change, all of which hinder the effectiveness of transformation efforts. This research adopts a qualitative and case study approach to examine the key success factors, practical challenges, and resolution strategies in the digital transformation of internal audit, as well as the overall impact on corporate governance effectiveness.
The research findings indicate that the success of internal audit digital transformation hinges on six key factors:
(1) Clearly defined and comprehensive transformation goals and plans;
(2) Strong support from the board of directors;
(3) Robust digital infrastructure;
(4) Clear technical requirements and talent development strategies;
(5) Active employee participation; and
(6) Cross-departmental collaboration.
Moreover, change management and capacity building are also crucial, including process reengineering and standardization, digital skills training for auditors, cultural adaptation, and the establishment of continuous feedback and evaluation mechanisms.
Through the practical case of CTBC Bank, this study reveals tangible benefits brought by digital transformation in internal audit, including enhanced audit efficiency, real-time risk monitoring, expanded audit scope, and digitized audit records, thereby strengthening the bank's overall internal control and risk management framework. This research not only complements the existing domestic literature but also provides concrete and actionable recommendations for internal audit units within the banking sector, serving as a valuable reference for financial institutions pursuing digital transformation in the future. |
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| Description: | 碩士
國立政治大學
國際金融碩士學位學程
112ZB1077 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112ZB1077 |
| Data Type: | thesis |
| Appears in Collections: | [國際金融碩士學位學程] 學位論文
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