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題名:內部稽核人員職場友誼與內部稽核品質關係之研究
作者:謝茵如 引用關係
作者(外文):Yin-Ru Hsieh
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:2008
主題關鍵詞:職場友誼內稽品質Workplace FriendshipInternal Audit Quality
原始連結:連回原系統網址new window
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內部稽核人員之職場友誼與內部稽核品質間之關係尚未能由既有文獻加以解釋,經由邏輯推理,預警效果或許能說明釐清職場友誼與內部稽核品質之關係,本研究之目的是從內部稽核人員的觀點,探討內部稽核人員之職場友誼、預警效果與內部稽核品質之關係。接著引入自我效能以探討其對職場友誼與預警效果間之干擾效果。
本研究以公開發行公司設置有內部稽核單位之稽核人員進行問卷方式蒐集資料。共發出550份問卷,回收問卷438份,扣除無效問卷計48份,總共獲得有效問卷390份,有效回收率為70.9%。以層級迴歸分析進行研究假設之實證。結果本研究發現:
一、 內部稽核人員的職場友誼與預警效果呈正相關,內稽人員職場友誼愈好其預警效果愈佳。
二、 預警效果與內部稽核品質及其三構面(內稽適任性、內稽客觀性、內稽工作表現)呈正相關。
三、 內部稽核人員的職場友誼與內部稽核品質及其構面中(內稽適任性、內稽工作表現)呈正相關。
四、 預警效果對內稽人員職場友誼與內部稽核品質及其構面中(內稽適任性、內稽工作表現)間之關係具有中介效果。
五、 內稽人員之自我效能對內稽人員職場友誼與預警效果間之關係並無干擾作用。
Past researchers cannot clarify the relationship between workplace friendship and internal audit quality. By reasoning, alert may specify the relationship between workplace friendship and internal audit quality. This study examines the relationships between workplace friendship alert and internal audit quality from the standpoint of internal auditor. Self-efficacy are then introduced to examine the moderator effect on workplace friendship and alert.
Surveys were composed of Taiwan’s publicly traded companies targeting internal auditors. There are the 550 surveys distributed, 438 were returned, consisting of 390 valid samples. The response rate is 70.9%.
Research finds indicated that:
1. Workplace friendship positively correlates to alert. The higher the workplace friendship, the better the alert
2. Alert positively correlates to internal audit quality and his three constructs(internal audit competency, objectivity, and work performance).
3. Workplace friendship positively correlates to internal audit quality and his constructs (internal audit competency and work performance).
4. Alert can partial mediate the relationship between workplace friendship and internal audit quality and his constructs (internal audit competency, and work performance.
5. Self-Efficacy does not demonstrate a moderating effect on workplace friendship and Alert.
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