內部稽核需求之決定因素

Demand for Internal Audit

10.6538/TAR.2011.0702.03

林宛瑩(Wan-Ying Lin)；鄭桂蕙(Kuei-Hui Cheng)

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 ； Quality of internal auditor

中華會計學刊

7卷2期（2011 / 07 / 01）

187 - 217

繁體中文;英文

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。

Internal Audit renders its importance by helping an organization accomplish its objectives via bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. Using the number of internal auditor as the measure for the demand for internal audit, this paper investigates factors associated with the demand for internal audit. The results indicate that the demand for internal audit is related to monitoring incentive of the corporate board, prior period growth in revenue, and the quality of the internal auditors. Specifically, we find evidence that firms with more shares held by the board members and with less satisfactory prior period revenue growth are associated with higher demand for internal audit. Moreover, the result indicates that the quality of internal auditors is reversely related to the number of internal auditors. Firms with more experienced, educated and competent internal auditors tend to have fewer internal auditors. Fin ally, we also find that larger firms and firms have longer listing years are positively related to the demand for internal audit.

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