探討稽核組織與稽核績效之關聯

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题名:	探討稽核組織與稽核績效之關聯
作者:	邱國維;CHIU, KUO-WEI
贡献者:	高階主管企管碩士班
关键词:	內部稽核組織;結構性維度;企業高階管理層;internal audit organization;structural dimension;corporate senior management
日期:	2025-05-28
上传时间:	2025-10-17 12:13:13 (UTC+8)
出版者:	國立中央大學
摘要:	近年來，國內外企業頻繁爆發重大舞弊及掏空案件，嚴重損害股東權益並威脅企業永續經營。為強化公司治理機制，各國政府、企業高層及投資人日益重視內部稽核組織的功能，期望透過有效的風險控管與監督機制，達到防微杜漸的效果。在歐美國家，內部稽核部門具備高度的獨立性與權威性，成為企業風險管理不可或缺的一環；然而，在台灣，尤其是家族企業主導的上市公司，內部稽核組織往往僅為符合法令要求的象徵性單位，未能發揮實質作用。近年研究顯示，良好的內部稽核制度與公司治理確實能提升企業績效，此一結論逐漸獲得管理階層認同，促使企業重新審視稽核組織的定位與效能。內部稽核組織的健全與否，直接影響企業風險管理與長期競爭力。隨著公司治理意識抬頭，企業應跳脫「合規導向」的思維，轉而建構具獨立性、專業性且受高層支持的稽核體系。本研究透過實證分析，提供具體優化方向，盼能作為企業提升稽核績效之參考，最終達到強化公司治理、保障股東權益的目標。本研究依據理查·L. 達夫特（Richard L. Daft）的組織理論觀點，採用「結構性維度」作為分析框架，針對三家企業的內部稽核組織結構進行比較研究。透過半結構性訪談法，引導受訪者深入探討內部稽核組織的設計特徵，進而分析其與稽核績效之間的關聯性。最終，本研究歸納出結論與實務改善建議，旨在提供企業高階管理層及稽核主管優化組織結構之參考依據。 ;In recent years, major fraud and embezzlement cases have frequently occurred in domestic and international corporations, severely damaging shareholder rights and threatening business sustainability. To strengthen corporate governance mechanisms, governments, corporate executives, and investors have increasingly emphasized the role of internal audit functions, expecting effective risk control and oversight mechanisms to prevent issues before they escalate. In Western countries, internal audit departments maintain a high degree of independence and authority, serving as a critical component of enterprise risk management. However, in Taiwan—particularly in family-controlled listed companies—internal audit organizations often exist merely as symbolic units to comply with legal requirements, failing to fulfill their substantive role. Recent studies have demonstrated that robust internal audit systems and sound corporate governance can indeed enhance corporate performance. This finding has gradually gained recognition among management, prompting companies to reassess the positioning and effectiveness of their audit functions. The soundness of an internal audit organization directly impacts a firm’s risk management and long-term competitiveness. As awareness of corporate governance grows, enterprises must move beyond a "compliance-oriented" mindset and instead establish an independent, professional, and executive-supported audit framework. Through empirical analysis, this study provides actionable optimization strategies, aiming to serve as a reference for improving audit performance and ultimately strengthening corporate governance while safeguarding shareholder interests. Guided by Richard L. Daft’s organizational theory, this study employs the "structural dimension" as an analytical framework to conduct a comparative analysis of the internal audit structures in three corporations. Using semi-structured interviews, respondents were engaged in in-depth discussions on the design characteristics of internal audit organizations, followed by an examination of their correlation with audit performance. The study concludes with practical recommendations, offering corporate senior management and audit leaders insights for optimizing organizational structures.
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