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題名:內部稽核群組效力與團隊凝聚力對內部稽核品質影響之研究
作者:趙哲言
作者(外文):Che-Yen, Chao
校院名稱:中國文化大學
系所名稱:國際企業管理研究所
指導教授:謝安田
學位類別:博士
出版日期:2006
主題關鍵詞:群組效力團隊凝聚力角色過荷內部稽核品質group potencycohesivenessrole overloadinternal audit qualit
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本研究係從內部稽核主管之觀點、由內部稽核群組效力之角度出發,說明其與內部稽核品質之關係,進而探討內部稽核團隊凝聚力與群組效力兩者間之關係,並說明在此種情況下,對內部稽核品質之影響,繼而引進角色過荷之變數,以釐清其對內部稽核團隊凝聚力、群組效力與內部稽核品質間之干擾關係。
本研究係針對台灣之上市公司、上櫃公司及公開發行公司進行問卷調查,全部問卷係採匿名方式,以內部稽核部門主管為調查對象,用以測量內部稽核部門整體水準。在全部600份問卷中,共取得回函245份,其中有效問卷225份。研究結果發現:
一、內部稽核群組效力與內部稽核品質呈正相關,當群組效力愈高,內部稽核適任性、客觀性及工作表現亦愈佳。
二、內部稽核群組效力、團隊凝聚力與內部稽核品質均呈正向相關,且內部稽核團隊凝聚力對於內部稽核群組效力與內部稽核品質呈正向干擾作用,即當團隊凝聚力愈高時,內部稽核適任性、客觀性及工作表現亦會愈佳。
三、內部稽核角色過荷雖然對於內部稽核團隊凝聚力、內部稽核群組效力與內部稽核品質之間並無干擾作用,但對於內部稽
核品質仍具有顯著負向相關之解釋能力。
This study examines the relationship between internal audit group potency and internal audit quality from the standpoint of internal audit supervisors. This paper also explores the relationship between internal audit group’s cohesiveness and potency as well as clarifies the influence of these circumstances on internal audit quality. Role overload variables are then introduced to examine the moderator effect on internal au-dit group’s cohesiveness, potency, and quality.
Anonymous surveys were distributed to Taiwan’s listed, over-the-counter traded, and publicly traded companies, targeting internal audit department supervisors. The overall standard of the internal audit department was adopted as the measurement unit. Of the 600 surveys distributed, 245 were returned, consisting of 225 valid samples. Empirical findings indicated that:
1. Internal audit group potency positively correlates to internal audit quality. The higher the group potency, the better the internal audit competency, objectivity, and work performance.
2. Internal audit group potency and cohesiveness positively relate to internal audit quality. Also, internal audit group cohesiveness demonstrates a positive moderator effect on internal audit group potency and internal audit quality.
3. Although internal audit’s role overload does not demonstrate a moderating effect on internal audit team cohesiveness, group potency, and quality, it negatively relates to internal audit quality.
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