內部稽核人員角色與功能對ESG的影響 ─以A公司為例

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题名:	內部稽核人員角色與功能對ESG的影響 ─以A公司為例
作者:	羅叡嫈;LO, JUI-YING
贡献者:	高階主管企管碩士班
关键词:	內部稽核人員角色;ESG;內部控制;永續治理;風險管理;Role of Internal Auditors;ESG;Internal Control;Sustainable Governance;Risk Management
日期:	2025-05-20
上传时间:	2025-10-17 12:10:14 (UTC+8)
出版者:	國立中央大學
摘要:	隨著全球對ESG（環境、社會及公司治理）議題的重視，企業不僅需符合法規標準，亦須將ESG納入長期經營策略，以強化永續發展能力。然而，許多企業在ESG推動過程中面臨執行與監督的挑戰，特別是在缺乏有效內部管控機制的情況下，導致ESG政策難以落實。因此，本研究旨在探討內部稽核人員的角色與功能對ESG所產生之影響，並說明其在企業ESG相關實務中的參與方式與具體作為，藉以呈現其在強化合規性、提升資訊揭露透明度與促進永續治理方面的貢獻。本研究採用文獻分析法與個案研究法。首先，透過系統性文獻回顧，建構內部控制、內部稽核與 ESG三者之間的理論基礎與邏輯關聯，作為研究設計之根據。其次，選取具代表性之 A 公司為個案研究對象，探討其內部稽核人員於 ESG 推動歷程中的參與面向與職能發揮情形，並據此提出可行建議。研究聚焦於內部稽核在 ESG 管理中所執行的關鍵職能，包括內控制度評估、合規審查與風險識別，並探討其對 ESG 資訊揭露、治理透明度及組織永續機制所產生之影響。研究結果顯示，內部稽核在企業推動ESG的歷程中，主要展現出風險管理、合規性檢視、內部倡導與績效評估等多重功能。其中，對內控制度與法規遵循的強化、ESG認知的推廣，以及資訊揭露的透明化，均展現其具體貢獻。A公司之個案亦顯示，內部稽核能透過參與ESG實務作業與跨部門協作，支持企業永續政策的落實，惟在資源配置與制度規劃上仍有進一步精進的空間。整體而言，內部稽核於ESG 推動過程中的功能發揮，對於提升企業永續發展能力具正面影響。本研究認為，內部稽核在企業ESG實務推動與永續治理過程中，扮演關鍵性角色，企業應積極強化內部稽核部門在ESG管理架構中的監督與審查功能，藉由健全之內部控制制度與風險管理機制，提升企業永續經營能力。研究同時提出對企業經營管理階層與內部稽核部門之具體建議，期能作為企業推動ESG實務策略之參考依據，並為後續相關學術研究奠定理論與實務兼具之基礎。 ;As global attention toward environmental, social, and governance (ESG) issues continues to grow, companies are not only required to comply with regulatory standards but also to integrate ESG into their long-term strategic planning to enhance sustainable development capabilities. However, many companies face challenges in executing and monitoring ESG initiatives, particularly due to the absence of effective internal control mechanisms, which often hinder the implementation of ESG policies. This study aims to explore the roles and functions of internal auditors in influencing ESG practices and to examine their participation and practical contributions in ESG-related operations, focusing on their impact in strengthening compliance, enhancing information transparency, and promoting sustainable governance. This research adopts a literature analysis approach and a case study method. First, through a systematic literature review, the theoretical foundation and logical interrelationships among internal control, internal auditing, and ESG governance are constructed to support the research design. Second, a representative company (Company A) is selected as the case study subject to explore the involvement aspects and functional performance of its internal auditors in the ESG implementation process, and to propose feasible recommendations. The study focuses on key functions performed by internal auditors in ESG management, including internal control evaluation, compliance review, and risk identification, and examines their influence on ESG disclosures, governance transparency, and organizational sustainability mechanisms. The findings indicate that internal auditing exhibits multiple functional potentials in ESG implementation, primarily in risk management, compliance inspection, internal advocacy, and performance evaluation. Specifically, contributions are observed in strengthening internal control systems and legal compliance, promoting ESG awareness, and improving the transparency of information disclosures. The case of Company A also demonstrates that internal auditors can support ESG policy implementation through active participation in ESG-related tasks and cross-departmental collaboration. Nevertheless, areas for improvement remain in resource allocation and institutional planning. Overall, the functional engagement of internal auditors in ESG initiatives shows a positive impact on corporate sustainability and is highly consistent with the perspectives presented in relevant literature. This study concludes that internal auditors play a critical role in promoting ESG practices and sustainable governance. Companies are advised to strengthen the supervisory and review functions of internal audit departments within ESG frameworks by establishing sound internal control systems and risk management mechanisms. This study also offers specific recommendations for both corporate management and internal audit units, aiming to serve as a reference for ESG implementation strategies and to provide a theoretical and practical foundation for future research.
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