| 摘要: | 很多高階管理者都面臨一個挑戰性的問題即員工績效評估，因為某些員工的工作職能很難評估和量化。例如內部稽核角色，經常被員工敵視，或者視為警察或專門製造麻煩的人。稽核的核心業務是一致性驗證。一個重要的問題是內部稽核是否發現更多異常代表績效越好呢？因此，重要的是必須要先定義什麼是好的驗證的方法和技術，如何衡量。因此必須要具備客觀性，並能明確的說明，因此績效評估可以符合標準化和公平性，並且能避免高階管理者的個人偏見。
Q公司是一個多元化相關的企業集團。雖然它開始作為電子化產品的製造商，而今橫跨多種行業，如消費性電子產品（擁有自己的品牌以及ODM），健康醫療，醫療設備等。隨著這種多樣化的特性，內部稽核的工作內容也跟著差異化，並且極具挑戰性，但內部稽核的考核卻無法令人滿意。
此研究的目標系在提供一個洞察這一類問題，並希望提出一個可以衡量的方法而不只是簡單的計算查核數量而已，除了能夠發現異常，並且反應稽核工作的價值，使得稽核功能的有效性和可信度能夠增強。
本研究除了分析此類問題，還提出了一種評估的框架，符合公平與客觀性，並希望能在如此多元化的環境下，體現稽核的價值。
;A Study on the Performance Evaluation of Auditors in a Diversified Corporation – The Case of Company Q.
Senior management are faced with a challenging problem of staff evaluation, since the performance of some staff functions are difficult to evaluate and quantify. One of these function is intenal audit, who is frequently viewed as an adversary, cop, and trouble-maker by employees. The core business of the audit function is conformance verification. An important question is whether an internal auditor who identifies more anomalies perform better? Thus, it is important that one must first define what are good verification methods and techniques, how to measure. These has to be objective and be described explicitly, so that performance evaluation can be standardized and fair, and can avoid personal prejudice of the senior manament.
Company Q is a business group with unrelated diversification. While it started out as a manufacturer of electronics products, it now spans across various industries, such as, consumer electronics (both own brand as well as ODM), health care, medical equipment, etc. With such a diversification, the nature of the audit job is heterogeneous and highly challenging, but assessment of audits performance has not been satisfactory.
His study aims to provide an insight to this issue, and hope to propose a measure that is not simply counting the cases audited, the anomalies identified, but to reflect the value of the auditing jobs, such that the effectiveness and creditability of the auditing function can enhanced.
This study analysed the problem, and proposes an evaluation framework, which is fair and objective, and hopefully can reflect the value of the auditing function in such a heterogeneous environment. |
