臺灣博碩士論文加值系統

本研究之目的在於瞭解適任的內部稽核人員應具備之人格特質與技能，並探討這些人格特質與技能是否受到產業別或機構特性之影響。本研究以參加中華民國內部稽核協會例會活動之內部稽核人員為對象，於活動現場發放並回收研究問卷，以獲得相關的實證資料。

根據實證結果，本研究的主要發現與結論如下：
1.適任的內部稽核人員應具備「勤勉審慎性」之人格特質，以及「分析性技
能」與「判斷性技能」。
2.電子業內部稽核人員重視「外向性」之人格特質的程度高於金融業內部稽核人員，且較其它產業更為重視「自我調適與人際溝通技能」。
3.稽核主管重視「和善性」及「經驗開放性」兩大人格特質及「分析性技能」的程度高於非稽核主管。
4.公司營收在40億元以上之稽核主管，對其實際具備相關技能之程度最有自信。
5.稽核單位整體具備的技能低於稽核人員實際具備之技能，反映填答者對本身實際具備之技能較有信心，而對稽核單位整體具備之技能的看法則較為保守。

The purpose of this study is to understand the personality traits and skills that a competent internal auditor should possess and to examine the industry and firm effects on these traits and skills. By means of distributing the research questionnaire to the internal auditors attending the IIA-Taiwan monthly meetings, this study gathers related data and perform various analyses. Our empirical results show that:

1. A competent internal auditor should possess the traits of conscientiousness, and the analytic and appreciative skills.
2. Internal auditors of the electronics industry attach more importance to the extraversion traits than those from the financial industry, and value the personal and interpersonal skills more than those auditors from other industries.
3. Chief audit executives (CAEs) value the agreeableness and openness to experience traits, and the analytic skills more than non-CAEs.
4. CAEs from the companies with operating revenue over forty billions NT dollars are most confident with the skills that they possess.
5. Most respondents believe that his/her internal audit department’s level of skills is less sufficient than that of individual auditors.

圖目錄 ..................................... II
表目錄 ..................................... II
第壹章　緒論 ................................. 1
第一節　研究動機與目的 ...................... 1
第二節　研究問題 ........................... 5
第三節　論文架構 ........................... 5
第貳章　文獻探討 ............................. 7
第一節　內部稽核概念 ........................ 7
第二節　人格特質與技能 ..................... 9
第三節　內部稽核人員應具備之人格特質與技能 ... 17
第參章　研究方法 ............................ 21
第一節　觀念性架構.......................... 21
第二節 研究假說 .......................... 22
第三節 研究對象及資料蒐集 ................. 24
第四節　問卷設計 .......................... 25
第五節　資料分析方法 ...................... 29
第肆章 實證研究分析 ........................ 30
第一節 問卷發放與回收情形 ................. 30
第二節 研究問卷信度與效度分析 ............. 31
第三節 問卷資料分析 ...................... 33
第四節 因素分析 .......................... 42
第五節 雙因子、單因子變異數分析與獨立樣本T檢定 49
第六節 研究假設實證檢定之結果 ............. 58
第伍章 結論與建議 ......................... 60
第一節 研究結論 ......................... 60
第二節 研究限制與建議 .................... 63
參考文獻 .................................. 65
附錄 研究問卷 .............................. 71

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