國際管理系統稽核團隊特徵對內部稽核品質之影響

Abstract

在科技和經濟全球化的時代，企業之間的互動越來越密切。在這樣的環境下，獲得國際管理系統認證已成為企業追求競爭優勢和擴展全球市場的必要條件。而在保持認證有效性方面，內部稽核扮演著至關重要的角色，不僅確保管理系統的有效運作，更是促使管理系統不斷改善的推手。然而，過去對內部稽核的研究主要著眼於個人層面的稽核員，忽略了內部稽核是由稽核團隊進行的事實。因此，本研究從團隊的角度出發，探討稽核團隊特徵如何影響內部稽核品質。同時，提出創新的內部稽核品質評估方法，考量內外部稽核對同一受稽核單位發現的缺失數，以真實個案的數據反映內部稽核品質的實際情況。並且突破以往的研究，探討稽核團隊成員與被稽核單位之間的工作相似性，將相同職務但不同事業單位、具有相似製程、上下游製程等，根據實務情況給予不同的工作相似性得分，分析稽核團隊成員與被稽核單位的工作相似性與內部稽核品質之間的關係。 本研究提出了一套系統化的內部稽核品質評估方法，不僅深入探討了稽核團隊特徵與內部稽核品質之間的關係，並採用階層迴歸分析發現稽核團隊平均年資和工作相似性與內部稽核品質之間存在顯著正向關係，為內部稽核管理者提供提升內部稽核品質，具體可行的作法與建議，同時也為學術界關於內部稽核理論的發展提供了有價值的參考和貢獻。

In an era of technological and economic globalization, interactions among enterprises are becoming increasingly intertwined. In such an environment, obtaining international management system certification has become a necessary condition for enterprises to pursue competitive advantages and expand their global markets. In ensuring the effectiveness of certification, internal auditing plays a crucial role, not only ensuring the efficient operation of management systems but also serving as a catalyst for continuous improvement.However, past research on internal auditing has primarily focused on individual auditors, overlooking the fact that internal auditing is conducted by auditing teams. Therefore, this study takes a team perspective to investigate the relationship between auditing team characteristics and the quality of internal auditing. Additionally, it proposes an innovative assessment method for internal auditing quality, considering discrepancies found by both internal and external audits on the same audited entity, to reflect the actual situation of internal auditing quality based on real case data. Furthermore, it breaks new ground by exploring the work similarity between auditing team members and the audited entity, assigning different work similarity scores based on practical situations such as having similar processes or upstream and downstream processes for the same position but in different business units. It analyzes the relationship between the work similarity of auditing team members and the audited entity and the quality of internal auditing.This study presents a systematic internal auditing quality assessment method that not only delves into the relationship between auditing team characteristics and internal auditing quality but also employs hierarchical regression analysis to find a significant positive relationship between the average tenure and work similarity of auditing teams and the quality of internal auditing. This provides internal audit managers with concrete and feasible approaches and recommendations to enhance internal auditing quality and also offers valuable references and contributions to the academic community for the development of internal auditing theory.