內部稽核人員自我效能與內部稽核品質關係之研究

The Relationship between Internal Auditor's Self-Efficacy and Internal Audit Quality

謝茵如(Yin-Ru Hsieh)

自我效能 ； 內部稽核品質 ； 角色過荷 ； 安隆案 ； self-efficacy ； internal audit quality ； role overload ； Enron

多國籍企業管理評論

2卷1期（2008 / 03 / 01）

215 - 236

繁體中文

本研究之主旨是針對內部稽核人員自我效能與內部稽核品質兩變項間之關係進行探討。並加入角色負荷探討其對兩者之間之干擾影響，透過台灣地區已公開發行之公司之內部稽核人員390份問卷進行分析。研究結果顯示，自我效能與內部稽核品質及內稽適任性、獨立性及工作品質三構面具有顯著正向關係，角色負荷亦對自我效能與內部稽核品質之間造成干擾效果。根據研究結果，本研究亦進一步提出對學術與實務上的建議。

The purpose of this study was to examine the relationship between internal auditor's self-efficacy and internal audit quality. Role overload are introduced to examine the moderator effect on internal auditor's self-efficacy and quality. Three hundred and ninety anonymous surveys from publicly traded company's internal auditors in Taiwan was analyzed to examine the research problem. Results indicated that internal auditor's self-efficacy was related to internal audit quality and three dimensions. Also, we found that the relationship between internal auditor's self-efficacy and internal audit quality was moderated by the internal auditor's role overload. Further research and practical implications of these findings are discussed.

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