近年來私立大專院校弊案的發生，掀起了政府機關對各學校內部控制的重視，其政策之推動對私立大專院校之影響深遠，對於學校之行政環境、教學總研單位之結構乃至於學校整體之發展，均有重大影響。因此，本研究主要針對內部稽核執行品質對學校行政工作績效之關係、內部稽核人員的人格特質對學校工作績效之關係及內部稽核人員的人格特質對內部稽核品質之關係，分別加以探討。之後，再進一步探討內部稽核執行品質及學校行政工作績效與內部稽核人員的人格特質三者之間的關係。本研究對於未來期望的分析結果為： (一) 內部稽核執行品質對學校行政工作績效呈顯著正相關。當內部稽核執行品質較強時，則學校行政工作績效較好；反之，則學校行政工作績效較低。(二) 內部稽核人員的人格特質對學校工作績效呈顯著正相關。當內部稽核人員的人格特質較明顯時，則越能影響學校工作績效；反之，則越不能影響學校工作績效。(三) 內部稽核人員的人格特質對內部稽核品質呈顯著正相關。當內部稽核人員的人格特質較明顯時，則越能影響內部稽核品質；反之，則越不能影響內部稽核品質。

Due to some frauds happened recently in private colleges and universities, the government started to pay attention in the systems of internal control in private colleges and universities. It promoted some policies in connection with the school’s internal operation. These policies had powerful influences in the administration of schools, as well as the structure of academic departments, and the entire development of the schools.
For this reason, this paper investigated three topics: (1) the relation between the executing quality of internal auditing and the job performance of the school; (2) the relation between the characteristics of internal auditors and the job performance of school; (3) the relation between characteristics of internal auditors and the quality of internal auditing. Thereafter, this paper further discussed the connection among the executing quality of internal auditing, the job performance of the school administration, and the characteristics of internal auditors.
The investigation of this research expected three further results. First, there is significant positive correlation between executing quality of internal auditing and the job performance of the school administration. The higher the executing quality of internal auditing is, the better the job performance of the school administration. Second, there is significant positive correlation between the characteristics of internal auditors and the job performance of school administration. When the internal auditors have clear characteristics, they will have stronger affection on the job performance of the school. Third, there is significant positive correlation between the characteristics of internal auditors and the quality of internal auditing. When internal auditors have clear characteristics, they have strong affection on the quality of internal auditing.

目錄
摘要.........................I
ABSTRACT....................II
目錄........................IV
表目錄.......................VI
圖目錄.......................IX

第一章、緒論.....................1
1.1 研究動機與背景...............1
1.2 研究目的....................6
1.3 研究範圍與對象................6
1.4 研究流程.....................9

第二章、文獻探討...................10
2.1 內部稽核......................10
2.2 內部稽核品質...................12
2.3 工作績效......................15
2.4 人格特質......................18
2.5 名詞定義......................24
2.6 內部稽核人員的人格特質與學校行政工作績效之關係........24
2.7 內部稽核人員的人格特質與內部稽核執行品質之關係........25
2.8 內部稽核執行品質與學校行政工作績效的關係.............25
2.9 研究假說與研究架構彙整...........26

第三章、研究方法....................29
3.1 研究變數之操作性定義.............29
3.2 問卷設計與資料蒐集..............31
3.3 資料分析方法...................35

第四章、資料分析....................38
4.1 樣本結構分析...................38
4.2 敘述性統計分析.................39
4.3 因素分析......................44
4.4 信度與效度分析.................53
4.5 變異數分析....................56
4.6 相關分析......................61
4.7迴歸分析.......................64

第五章、結論與建議..................76
5.1 研究結論......................76
5.2 研究建議......................80
參考文獻..........................82
附錄一 問卷量表....................87

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