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研究生:阮昭穎
研究生(外文):Ruan,Jhao-Ying
論文名稱:內部稽核人員之人格特質與內部稽核執行品質對學校行政工作績效之影響 -以某私立大學為例
論文名稱(外文):A Study on the Relationship of Internal Auditors’ Personality Characteristic and Audit Quality Impacting on Work Performance- a Private University as an Example
指導教授:陳逸昌陳逸昌引用關係
指導教授(外文):Chen,Yi-Chang
口試委員:杜主民王献章陳逸昌
口試委員(外文):Du,Jhu-MinWang,Sian-JhangChen,Yi-Chang
口試日期:2014-07-11
學位類別:碩士
校院名稱:長榮大學
系所名稱:資訊管理學系(所)
學門:電算機學門
學類:電算機一般學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
語文別:中文
論文頁數:89
中文關鍵詞:內部稽核工作績效人格特質
外文關鍵詞:Internal auditorsJob performanceCharacteristics
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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

中文文獻
[1]朱慶龍(2003)。五大人格特質、工作價值觀和工作滿意三者相互關係之研究。國立政治大學心理學系碩士論文,未出版,台北。
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[3]林柄滄(1997)。內部稽核理論與實務。台北:內部稽核協會。
[4]林柄滄(2005)。內部稽核理論與實務。台北:內部稽核協會。
[5]張慶勳(2006)。學校組織文化與領導。台北:五南。
[6]陳錦烽、 蘇淑美(2006)。內部稽核新紀元-風險管理、控制及治理。台北:內部稽核協會。
[7]楊裕熙(2009)。如何成為一位優秀的內部稽核人員。品質月刊,第四十五卷第十二期,頁46-54。
[8]蔡進雄(2000)。國民中學校長轉型領導、互易領導、學校文化與學校效能關係之研究。國立台灣師範大學教育系博士論文,未出版,台北。
[9]蘇義祥(1998)。中華電信專戶服務部門領導型態與工作績效關係之研究:服務人員特質及成熟度的調節作用。國立中山大學企業管理學系碩士論文,未出版,高雄。
[10]龔榮津(2001)。行動通訊部門主管領導型態對員工工作績效影響之研究。國立交通大學經營管理學系碩士論文,未出版,新竹。

英文文獻
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[3]Allport, G. W. (1961). Pattern and Growth in Personality, New York: Holt, Rinehart, Winston.
[4]Allport, G. W., Odbert, H. S. (1936). Trait-names: Apsycho-lexical study. Albany, NY: Psychological Review Company.
[5]American Institute of Certified Public Accountants. (1990). The effect of an internal audit function on the scope of the independent Audi-tor’s examination. Statement on Auditing Standards No. 9, AICPA.
[6]Barrick, M. R. Mitchell, T. R., Stewart, G. L. (2003). Situational and motivational influences on trait-behavior relationship. In M. R. Barrick, A. M. Ryan (Eds.), Personality and work: Reconsidering the role of personality in organizations, pp. 60-82.
[7]Barrick, M. R., & Mount, M. K. (1991). The Big Five personality dimensions and job performance: A meta-analysis. Personnel Psychology, pp 44, 1-26.
[8]Borman, W. C. & S. J. Motowidlo (1997). Task Performance and Contextual Performance: The Meaning for Personnel Selection Research. Human Performance, 10(2): pp.99-109.
[9]Byars, L. L. and Rue, L. W. (2006). Human Resource Management, 8th ed, Boston: McGraw-Hill.
[10]Campbell, J. P. (1990). Modeling the Performance Prediction Problem in Industrial and Organizational Psychology, Handbook of Industrial and Organizational Psychology. Palo Alto, CA: Consulting Psychologists. pp. 687-732
[11]Cattell, R. B. (1943). The description of personality: Basic traits resolved into clusters. Journal of Abnormal and Social Psychology, 38, pp. 476-506.
[12]Costa, P. T., Jr., & McCrae, R. R. (1992). Four Ways Five Factors Are Basic. Personality and Individual Differences, 13, pp. 653-665.
[13]Costa, P. T., McCrae, R. R. (1986). Personality stability and its implications for clinical psychology. Clinical Psychology Review, 6, pp.407-423.
[14]Fornell and Larcker (1981), Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Marketing Research, 18 (2), pp39-50.
[15]Julien, F. W. & Lampe, J. C. (1993). Performance measures in internal auditing. Internal Auditing, 9 (2), pp.66-73.
[16]Kane, J. S., Lawer, E. E. (1976). Methods of Peer Assessment. Psychological Bulletin, pp. 555-586.
[17]Kline, R. B. (1998), Principles and practice of structural equation modeling, New York: The Guilford Press.
[18]Lee, Y. D., J. W. Lain & C. Y. Chen (1999). A Study on the Measurement of Productivity for White-Collar Employees - A Case of Electronic Industry in Taiwan. The Chinese Military Academy Journal, pp. 345-361.
[19]Mount, M. K., Barrick, M. R. (1995). The Big Five Personality Dimensions: Implications for Research and Practice in Human Resources Management, In G.R. Ferris (Ed.), Research in Personnel and Human Resources Management. Greenwich, CT: JAI ,13, pp. 153-200.
[20]Ones, D. D., Viswesvaran, C., Reiss, A. D. (1996). Role of social desirability in personality testing for personnel selection:The red herring. Journal of Applied Psychology, 81, pp. 660-679.
[21]Porter, L. W., Lawler, E. E., III. (1965). Properties of organization structure in relation to job attitudes and job behavior. Psychological Bulletin, 64(1), pp. 23-51.
[22]Schermerhorm. J. R. (1999). Management for Productivity, 3th ed. New York: John Wiley.
[23]Udge, T. A., Kristof-Brown, A., Darnold T. (2005). Person-organization goal fit and job satisfaction: Role of motives underlying goal pursuit. The 20th Annual Conference of the Society for Industrial and Organizational Psychology, Los Angeles.
[24]Woodworth, B. M., Said, K. E. (1996). Internal auditing in a multi-cultural environment: The Saudi Arabia experience. Managerial Auditing Journal, 11(2), pp 20.

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