本研究旨在探討企業中內部控制要素中的風險評估重要性對企業導入IFRS之內部稽核的改善程度，主要以我國目前已經採用國際財務報導準則之企業為研究對象，進而瞭解企業在風險評估的重要性高或低對IFRS導入後內部稽核的改善程度影響高或低，及內部稽核是否會因產業別、年營業額、公司經營型態之不同而有所差異。本研究深入分析彼此相互之關聯以瞭解國內導入國際財務報導準則對內部稽核的改善程度，本研究發現： 1.重視企業的內部控制要素中之風險評估則對企業導入IFRS後的內部稽核改善程度較大，結果呈現「顯著」差異。 2.無論產業別、年營業額、經營型態的各大企業對於IFRS導入後內部稽核改善程度都呈現「無顯著」差異。 ;This study wants to investigate the degree of improvement in the assessment of the importance of corporate internal control elements of risk to the business of introducing internal audit of IFRS. Our country which adopted IFRS reporting guidelines is our study Object. Understanding the importance of businesses risk is high or low risk degree to the improvement after adopt IFRS internal auditing is high-impact or low. And internal audit will be vary because of industry, annual business, operating different types of companies or not. The study will find out the connection of each other country and understand that after adopting IFRS the degree of improvement in internal auditing is obvious or not. this study found that: 1. The degree of auditing improvement after adopting IFRS is obvious when the enterprises are very serious about the internal control of the business elements .The results showing "significant" differences. 2. Whether industries, the annual turnover, different business patterns after adopting IFRS. The internal auditing result are showing "no significant" differences.