內部稽核質量與內控缺失

Internal Audit Quality and Quantity, and Internal Control Weaknesses

內部稽核的角色主要係確保內部控制之有效性，然囿於內稽資料取得不易，學術研究著墨不多。本研究得於運用台灣獨特之上市櫃公司為研究對象，探討內部稽核質量對內控缺失之影響。實證結果顯示，就內控缺失與否之分析，內稽品質愈佳則內控缺失愈少，但未達顯著水準；內稽投入量與內控缺失呈顯著負相關，即內稽人數投入愈多，內控缺失則愈少。進一步同時納入內稽個別特質（內稽個別適任條件），證實稽核人員具外稽經驗，會計師或內部稽核師證照之特質愈多，則內控缺失愈少，呈顯著負相關，但具有資訊專業經驗者與內控缺失，呈顯著正相關。至於內部稽核質量與內控缺失比率之關係，其實證結果相似於內控缺失與否。整體而言，內稽具備優質適任條件，投入較多內稽人力，則有助於內部控制更能落實。

The primary role played by internal audit is to assure the effectiveness of internal control within a company. However, there is little research in this area due to the difficulty in accessing internal audit data. Using Taiwanese listing firms as research objects, the study investigates the effect of internal audit quality and quantity on internal control weakness (ICW). Empirical results indicate that the better the internal audit quality the less the ICW, although this is not statistically significant. Meanwhile, significant negative association exists between internal audit input and ICW, indicating that the more the internal audit input the less the ICW. In addition, the study further incorporated individual attributes of internal auditors and found significant negative association, indicating there is less ICW when internal auditors have external audit experiences, CPA or CIA license. On the other hand, significant positive association exists between internal auditors with information technology experiences and ICW. Relationship studies between the attributes of internal auditors and ICW ratio produce similar findings. To sum up, competence quality of internal auditors and more internal audit input are beneficial to implementing the internal control system.