本文旨在驗證「內部稽核」(internal auditing)執行程度對農會信用部經營績效之可能正面影響。結合CARSEL之財務、管理及內部稽核執行程度等變數，建構了影響農會信用部經營績效實證模型。利用「倒傳遞類神經網路」(Backing-Propagation Network, BPN)進行實證分析，結果顯示，內部稽核執行程度爲影響農會信用部經營績效的重要因素。以城市型農會信用部而言，影響其經營績效的重要因素依序爲放款業務稽核執行程度、違反逾期放款規定、營業支出佔營業收入比例；就鄉村型農會信用部而言，影響其經營績效的重要因素依序爲放款業務稽核執行程度、出納業務稽核執行程度、營業支出佔營業收入比例、呆帳佔淨值的比率；另以介於城市與鄉村型間的混合型農會信用部而言，影響其經營績效的重要因素依序分別爲放款業務稽核執行程度、違反逾期放款規定、營業支出佔營業收入比例、呆帳佔淨值的比率。以上結果，隱含農會信用部若能確切落實內部稽核工作，將有助於其經營績效的提昇，值得農政與金融監理機構關心。

This paper investigates the potentially positive effects of internal auditing on the performance of the Credit Department of Farmers' Association (CDFA) in Taiwan. The empirical model of operating performance for CDFA is established by combining the CARSEL structure with the variables of finance, management, and internal auditing. The Back-Propagation Network (BNP) method is utilized for empirical estimation. The estimated results indicate that the execution of internal auditing in CDFAs has impact on their operating performance. The important factors affecting the performance of CDFAs in urban area are the auditing on loans, the delinquency of nonperforming loans, and the ratio of operating expenses over revenues. For CDFAs in rural area, the influencing factors are the auditing on loans and receipts, the ratio of operating expenses over revenues, and the ratio of nonperforming loans over net worth. However, the auditing on loans, the delinquency of nonperforming loans, the ratio of operating expenses over revenues, and the ratio of nonperforming loans over net worth, all have significant effects the performance of CDFAs in both urban and rural area. The implication of the research results shows that the execution of auditing is helpful for the performance of CDFAs in Taiwan.