建立一個針對小型內部稽核業務之敏捷式稽核模式

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姓名

廖玉倩(Yu-Chien Liao) 查詢紙本館藏

畢業系所

資訊管理學系在職專班

論文名稱

建立一個針對小型內部稽核業務之敏捷式稽核模式
(Adopting Agile Practices to Small Internal Auditing Services)

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至系統瀏覽論文 (2025-6-1以後開放)

摘要(中)

在日益變化的環境下，企業因應新的風險而不斷調整營運模式及策略，希望在瞬息萬變的世界中保持敏捷，同時遵守內部控制措施，而內部稽核單位隨著日新月異的企業管理需求，所採用之稽核方式也不斷在演進，然而，就稽核流程面來看，內部稽核從以往到現在之作業流程主要為瀑布式，包括從規劃稽核計畫、執行稽核、覆核審查、稽核報告乃至追蹤評估，以規劃為導向，於每一階段完成後才會執行下一階段，往往稽核結果需至後期才會傳達予利害關係人。於國際間，敏捷思維逐漸應用於內部稽核實務上，而國內敏捷式稽核主要尚以概念與思維為主，學術論文亦對此較少有研究，且針對小型稽核單位，未有較具體之敏捷式稽核架構。本研究嘗試以敏捷式管理思維及架構，針對小型內部稽核單位建立一個敏捷式內部稽核模式，透由研究過程探討可能產生的限制以及所帶來的效益。

摘要(英)

In today′s rapidly changing business environments, enterprises are constantly adjusting their operation models and strategies in response to new risks, hoping to remain agile in a rapidly changing world while complying with internal controls, and the internal audit unit is constantly evolving with the ever-changing demands of corporate management, and the audit methods used are constantly evolving, however, as far as the audit process is concerned, the internal audit process from the past to the present is mainly waterfall method, from the planning of audit plan, audit execution, review, audit report and even follow-up assessment, the planning is the guide, and the next stage will be executed only after each stage is completed, and often the audit results will not be communicated to stakeholders until later. Internationally, agile thinking is gradually applied to internal audit practice, while domestic agile auditing is still mainly based on concepts and thinking, and there is less research in academic papers on this topic, and there is no specific agile audit framework for small audit units. This study attempts to establish an agile internal au-dit model for small internal audit units with agile management thinking and framework, and to explores the possible limitations and benefits through the research process.

關鍵字(中)

★ 內部稽核
★ 敏捷方法
★ Scrum
★ 小型稽核業務
★ 個案研究

關鍵字(英)

★ Internal Audit
★ Agile method
★ Scrum
★ Small Internal Audit Services
★ Case Study Research

論文目次

目錄
一、緒論 1
1-1 研究背景 1
1-2 研究動機及目的 2
1-3 研究流程及架構 3
二、文獻探討 5
2-1 內部稽核定義及流程 5
2-2 敏捷發展法 8
2-3 敏捷式內部稽核定義及流程探討 15
三、研究方法 21
3-1 研究問題之定義與範圍 21
3-2 研究方法 21
3-3 資料收集方法 24
四、個案分析 25
4-1 個案介紹 25
4-2 個案問題描述 26
4-3 建立小型稽核單位之敏捷式稽核流程 27
4-4 敏捷式內部稽核流程之組織規模比較 38
五、研究討論 41
5-1 模式驗證 41
5-2 訪談分析 44
5-3 研究限制 49
六、結論與未來展望 50
參考文獻 52
附錄 55

參考文獻

參考文獻
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指導教授

陳仲儼(Chung-Yang Chen)

審核日期

2022-6-28

推文