摘要 內部控制是組織之管理階層及其員工所設計與執行的管理過程，用以確保組織營運的效果及效率的提升。而內部控制包含五大要素:控制環境、風險評估、控制作業、資訊與溝通和監督等，其中控制環境係其他內部控制組成要素的基礎，其提供組織的紀律與架構。本研究旨在探討運動休閒組織控制環境中組織文化及高階管理者領導風格與內部控制執行成效的關聯。經以問卷調查方式，抽樣調查運動休閒相關組織內部稽核人員，以了解企業組織文化及高階管理者的領導風格與內部控制執行成效的關聯。本研究顯示，組織文化差異與公司是否確實落實執行內部控制制度有顯著關係。具較高團隊、創新及制度遵行的組織，其內部控制執行成效均較具較低團隊、創新及制度遵行的產業取得較多的肯定。另一方面，領導風格的差異與組織是否確實落實執行內部控制制度也存有顯著關係。較重視績效與授權之組織其內部控制執行成效，比較不重視績效及授權之組織獲得較多的認同。而本研究亦發現，受調查者對於組織的內部控制制度執行成效的肯定程度，普遍落在普通與同意之間，與大眾的認同似乎存在一段差距，所以在體育休閒組織對於建立完善的內部控制制度仍存在努力的空間。

Abstract Internal control is the management of layers of management and staff’s management designed to carry out of enterprises that the inside is controlled, the reliable expression of using to guarantee the result and efficiency that enterprises operate and reach rationally. The five major key elements of internal control are environment control, risk assessment, activities control, information, communication and supervision. Environment control is the foundation of other key element of internal control, and it offered enterprises discipline and structure, this studying is to discuss the relations among the organize culture, leadership style of top managers and the internal control performance of controlling environment. Pass by way of questionnaire, the sample investigation discloses the inside of the issue environment and audits personnel, in order to understand the organize culture, leadership style of top managers and relation which carry out the effect of internal control performance. On the other hand, if also has relations between the difference of leadership styles and whether the environment really implemented the internal control or not. The industry that relatively pays attention to the performance and authorizing, the industry that its internal control the effect of carrying out and does not pay attention to the performance and authorize gets more approval. And is be controlled the degree of affirming that the system carries out the effect to the inside of enterprises bye the persons who check, it is ordinary during agreeing to generally leave, it is a very important management system to think the inside and control with everyone, it seems that there is a section of disparity, so the industrial circle in setting up perfect internal control system still has space.