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研究生:蔡汶庭
研究生(外文):TSAI, WEN-TING
論文名稱:公司治理監督機制與稽核分析能力成熟度之關係
論文名稱(外文):The relationship between Corporate Governance System and Audit Analytic Capability
指導教授:蕭子誼蕭子誼引用關係吳東憲吳東憲引用關係
指導教授(外文):HSIAO, TZU-IWU, TUNG-HSIEN
口試委員:黃劭彥
口試日期:2021-06-18
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2021
畢業學年度:109
語文別:中文
論文頁數:49
中文關鍵詞:稽核分析能力成熟度公司治理內部稽核
外文關鍵詞:Audit Analytic CapabilityCorporate GovernanceInternal Audit
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內部稽核職能主要在確保公司內部控制是否有效實施,有鑑於科技變遷,企業多普遍使用資訊系統作業,大量且複雜的數據資料迫使查核方式必須因應此潮流而改變,電腦輔助稽核技術越來越受重視。本研究主要探討公司治理監督機制是否會影響公司稽核分析能力成熟度的提升。本研究以2019年國內非金融業之上市公司作為研究對象,實證結果發現,獨立董事席次比率以及董監事持股比對於稽核分析能力成熟度並無顯著影響;然而當外部董事席次比率越高時,越能使董事會發揮監督效用,提升公司之稽核分析能力成熟度。因此,本研究證實了影響內部稽核分析能力之成熟度,公司治理監督機制乃是不可忽視的重要因素,另也對內部稽核文獻提供了額外的貢獻。
The internal audit function is mainly to ensure that the company's internal control is effectively implemented. With the ever-changing nature of technology, companies generally use information systems. The Computer-Assisted Audit Techniques is gradually emphasized when the large and complicated data forces the audit approach to be changed. Using a sample of non-financial companies listed in Taiwan in 2009, we investigate the effect of corporate governance system on audit analytic capability. The primary research findings indicate that the ratio of independent directors and the total shareholding ratio of all board members have no significant impact on the audit analytic capability. However, when the higher the ratio of external directors is, the more the board of directors can play the supervisory role and improve internal audit’s audit analytic capability. Therefore, these findings confirm that the corporate governance system is an important factor cannot be ignored to influence the audit analytic capability and, additionally, provide the incremental contribution to literatures of internal auditing.
第一章 緒論..................... 7
第二章 文獻探討................. 10
第一節 公司治理監督機制...........10
第二節 稽核分析能力成熟度.........13
第三節 假說建立 .................16
第三章 研究方法................. 19
第一節 資料來源 .................19
第二節 樣本選取 .................20
第三節 實證模型 .................22
第四節 變數定義 .................23
第四章 實證結果與分析.............27
第一節 敘述性統計................27
第二節 相關係數之分析.............29
第三節 迴歸分析 .................31
第五章 結論與建議............... 33
參考文獻....................... 36

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