內部稽核對農會信用部經營績效之影響

The Effect of Internal Auditing on the Performance of the Credit Department of Farmers’ Association in Taiwan

本文旨在驗證「內部稽核」（internal auditing）執行程度對農會信用部經營績效之可能正面影響。結合CARSEL 之財務、管理及內部稽核執行程度等變數，建構了影響農會信用部經營績效實證模型。利用「倒傳遞類神經網路」（Backing-Propagation Network，BPN）進行實證分析，結果顯示，內部稽核執行程度為影響農會信用部經營績效的重要因素。以城市型農會信用部而言，影響其經營績效的重要因素依序為放款業務稽核執行程度、違反逾期放款規定、營業支出佔營業收入比例；就鄉村型農會信用部而言，影響其經營績效的重要因素依序為放款業務稽核執行程度、出納業務稽核執行程度、營業支出佔營業收入比例、呆帳佔淨值的比率；另以介於城市與鄉村型間的混合型農會信用部而言，影響其經營績效的重要因素依序分別為放款業務稽核執行程度、違反逾期放款規定、營業支出佔營業收入比例、呆帳佔淨值的比率。以上結果，隱含農會信用部若能確切落實內部稽核工作，將有助於其經營績效的提昇，值得農政與金融監理機構關心。

This paper investigates the potentially positive effects of internal auditingon the performance of the Credit Department of Farmers’ Association (CDFA)in Taiwan. The empirical model of operating performance for CDFA isestablished by combining the CARSEL structure with the variables of finance,management, and internal auditing. The Back-Propagation Network (BNP)method is utilized for empirical estimation. The estimated results indicate thatthe execution of internal auditing in CDFAs has impact on their operatingperformance. The important factors affecting the performance of CDFAs inurban area are the auditing on loans, the delinquency of nonperformingloans, and the ratio of operating expenses over revenues. For CDFAs in ruralarea, the influencing factors are the auditing on loans and receipts, the ratioof operating expenses over revenues, and the ratio of nonperforming loansover net worth. However, the auditing on loans, the delinquency ofnonperforming loans, the ratio of operating expenses over revenues, and theratio of nonperforming loans over net worth, all have significant effects theperformance of CDFAs in both urban and rural area. The implication of theresearch results shows that the execution of auditing is helpful for theperformance of CDFAs in Taiwan.