臺灣博碩士論文加值系統

　　在過去衡量內部稽核品質中，是透過錯綜複雜且多項的變數，所構成的衡量指標。本篇以衡量內部稽核品質其中的構成要素—適任性，拆分為兩種適任性，一為一般適任性，即內部稽核部門對於會計專業上之要求與適任度；另一為考量時代與科技趨勢，加入資訊科技（Information Technology）適任性（本篇用於內部稽核部門即指電腦稽核），合稱總適任性，分別探究其對審計公費之影響。
　　實證結果得知，在總適任性與電腦稽核適任性上，皆未顯著影響審計公費之調整，僅有在一般適任性下，與審計公費有顯著負相關，即內部稽核一般適任性越好，有助於降低審計公費之收取，由此可知，目前普遍公司仍著重在使用具有會計相關專業技術之人才。隨著時代的演進，本篇可提供產業界應提高對內部稽核部門中，有關電腦稽核能力的重視程度。

In the past, the internal quality was measured by the intricate and multiple variables. This study takes one of the constituent factors of internal quality which is audit competence, and splits into two kinds of competence. One of them is called general competence which means Internal Audit Department’s requirements for accounting skills and competence. The other one is to consider times and technology trends, so add the variables of information technology (called for short: IT) competence (in this study also called computer auditing competence). They are collectively called total competence. Afterwards, it is going to separately discuss whether the internal audit competence can influence audit fees or not.
Empirical results show that total competence and IT competence don’t have significant relationship with audit fees. Only general competence has significant negative relationship with audit fees. It means that internal audit’s general competence gets better, and then helps to reduce the audit fees. Thus, we can know that currently universal companies still focus on using the staffs who possess skills about accounting. With the evolution of the times, this study provides the information that industries should increase the degree of attention on their internal audit departments especially computer auditing.

第一章 緒論．．．．．．．．．．．．．．．．．．．1
　第一節 研究動機及背景．．．．．．．．．．．．．1
　第二節 研究目的．．．．．．．．．．．．．．．．3
　第三節 研究架構．．．．．．．．．．．．．．．．5
第二章 文獻探討與假說發展．．．．．．．．．．．．6
　第一節 審計公費之揭露規定．．．．．．．．．．．6
　第二節 內部稽核之背景與規定．．．．．．．．．．11
　第三節 內部稽核適任性與審計公費．．．．．．．．13
　第四節 電腦稽核與審計公費．．．．．．．．．．．19
第三章 研究設計與變數衡量．．．．．．．．．．．．22
　第一節 研究期間與資料來源．．．．．．．．．．．22
　第二節 實證模型．．．．．．．．．．．．．．．．23
　第三節 變數衡量與說明．．．．．．．．．．．．．26
第四章 實證結果與分析．．．．．．．．．．．．．．30
　第一節 樣本選取．．．．．．．．．．．．．．．．30
　第二節 敘述性統計．．．．．．．．．．．．．．．32
　第三節 相關係數之分析．．．．．．．．．．．．．36
　第四節 迴歸分析結果．．．．．．．．．．．．．．38
　第五節 敏感性分析．．．．．．．．．．．．．．．43
第五章 結論與建議．．．．．．．．．．．．．．．．47
　第一節 結論．．．．．．．．．．．．．．．．．．47
　第二節 研究貢獻．．．．．．．．．．．．．．．．49
　第三節 未來研究與限制．．．．．．．．．．．．．50
參考文獻．．．．．．．．．．．．．．．．．．．． 51

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