| dc.contributor.advisor | 陳錦烽 | zh_TW |
| dc.contributor.author (Authors) | 陳彬弘 | zh_TW |
| dc.creator (作者) | 陳彬弘 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:24:41 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:24:41 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:24:41 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0093353047 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30184 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 93353047 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 本研究之目的在於探討國內公司推動企業風險管理（enterprise risk management, ERM）的情形，以及其對內部稽核職能產生的影響。本研究利用問卷分別調查：（1）國內企業目前推動風險管理機制的情形，（2）影響國內企業推動風險管理機制的重要因素，（3）內部稽核人員在企業風險管理過程扮演何種角色，以及（4）內部稽核人員在企業風險管理過程實際扮演之角色與其認知之差異。 本研究結果顯示，國內企業正處於推行ERM之起步階段，專責風險主管之設置仍較不足，惟內部稽核職能已逐漸轉變為以風險為導向，有助於其服務機構推動ERM。至於影響國內推行ERM之重要因素則分別為：中高階主管的支持、獨立董事之比例、CEO與CFO要求內部稽核職能參與風險管理之程度，以及企業與是否設置風險長。此外，規模較大以及由四大事務所查核簽證之公司，其ERM之推動程度較高。而我國內部稽核人員在ERM過程所扮演的角色，與國際內部稽核協會（IIA）所發布之立場聲明書之建議並不一致，其主要差異在於內部稽核在ERM過程不應扮演的角色，以及其在防護措施之下可以扮演的角色。導致此種差異的可能原因可能是國內正值ERM推動的起步階段，內部稽核職能被要求扮演著較重的角色。不過，內部稽核人員的定位應該要更清楚的劃分，才足以維持內部稽核職能的獨立性與客觀性。 | zh_TW |
| dc.description.abstract (摘要) | The purpose of this study is to investigate the current status of enterprise risk management (ERM) in Taiwan public-listed firms and its impact on the internal audit function. We use a research questionnaire to explore the following issues: (1) the current status of ERM in the sample Taiwan public firms, (2) the key factors affecting the implementation of ERM, (3) the role that an internal audit function plays in the ERM process, and (4) the potential gaps between internal auditors’ perceptions of their roles in the ERM process and what they are actually playing in such a process. Our results show that the public companies in Taiwan are, in general, still at the early stage of ERM implementation. They are still lack of managing positions in charge of corporate risk management. Internal audit engagements, however, are becoming more risk-oriented. This development is helpful in promoting ERM. Among the key factors affecting ERM are: (1) the support from management, (2) the ratio of independent directors in the board, (3) the degree of participation by internal auditors in the ERM process that CEO and CFO demand, and (4) the presence of a chief risk officer in the enterprise. Moreover, larger firms and those audited by the top four CPA firms are more advanced in implementing ERM. Our results also indicate that, during the ERM process, the roles played by internal auditors in Taiwan are not consistent with those specified in the ERM position paper issued by the Institute of Internal Auditors (IIA). The main differences are in the areas of “roles the internal auditor should not play” and “the roles played under protective measures”. This may be due to the fact that ERM in Taiwan is still at its early stage and internal auditors are, therefore, asked to take more responsibilities in a firm’s ERM process. In order to maintain their independence and objectivity, however, internal auditors should follow the IIA’s professional standards and code of ethics and avoid taking the responsibilities of management. | en_US |
| dc.description.tableofcontents | 目錄 圖目錄........................................................................................................ii 表目錄........................................................................................................ii 第一章 緒論............................................................................................1 第一節 研究動機與目的....................................................................................1 第二節 研究問題................................................................................................2 第三節 論文架構與研究流程............................................................................3 第二章 文獻探討....................................................................................5 第一節 內部稽核的功能....................................................................................5 第二節 企業風險管理架構................................................................................6 第三節 影響企業風險管理推動之因素............................................................9 第四節 內部稽核在風險管理中所扮演的角色..............................................10 第三章 研究方法....................................................................................14 第一節 觀念性架構..........................................................................................14 第二節 研究對象及資料的蒐集......................................................................15 第三節 問卷設計..............................................................................................16 第四節 問卷內容..............................................................................................17 第五節 分析方法..............................................................................................21 第四章 問卷結果分析..........................................................................26 第一節 問卷發放與回收..................................................................................26 第二節 問卷信度分析......................................................................................28 第三節 敘述統計量..........................................................................................29 第四節 內部稽核人員於ERM中之角色扮演差異分析.................................36 第五節 迴歸分析—影響ERM推動程度之因素.............................................45 第五章 結論與建議..............................................................................50 第一節 研究結論..............................................................................................50 第二節 研究限制與建議..................................................................................51i參考文獻...................................................................................................53圖目錄 圖1-1 本研究流程.....................................................................................................4 圖2-1 內稽人員角色扮演.......................................................................................11 圖3-1 本研究之觀念性架構....................................................................................14 圖3-2 本研究問卷之設計流程圖............................................................................16 表目錄 表3-1 推動ERM之影響因素.................................................................................17 表3-2 國內推動ERM現況.....................................................................................18 表3-2 國內推動ERM現況（續）.........................................................................19 表4-1 台北例會問卷發放與回收.........................................................................27 表4-2 上市上櫃與前一百大金融問卷發放與回收.............................................27 表4-3 問卷樣本資料之使用.................................................................................27 表4-4 問卷信度檢驗結果.....................................................................................28 表4-5 內部稽核人員敘述統計量-公司資料........................................................29 表4-6 內部稽核人員敘述統計量-公司類別資料................................................30 表4-7 回函公司2005年營收總額.......................................................................30 表4-8 內部稽核人員敘述統計量-內稽部門資料................................................30 表4-9 ERM架構瞭解程度.....................................................................................32 表4-10 風險長或類似功能之設置及其報告對象.................................................33 表4-11 風險長與內稽主管工作關聯度.................................................................34 表4-12 ERM對內部稽核活動之影響與稽核時間之分配.....................................35 表4-13 內部稽核人員角色扮演彙整.....................................................................36 表4-14 內稽人員應扮演之核心角色.....................................................................38 表4-15 內稽人員於防護措施之下所扮演的角色.................................................39 表4-16 內稽人員不應扮演的角色.........................................................................40 表4-17 以公司規模為分群之認知差異.................................................................41 表4-17 以公司規模為分群之認知差異（續）.....................................................42 表4-18 以產業別為分群之認知差異.....................................................................43 表4-19 以身份別為分群之認知差異.....................................................................44 表4-20 ERM 推動階段...........................................................................................46 表4-21 自變數敘述性統計量.................................................................................46 表4-22 適合度檢驗－Pseudo R-Square..................................................................47 表4-23 適合度檢驗－Model chi-square.................................................................47ii表4-24 ERM影響因素之迴歸結果.........................................................................47 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353047 | en_US |
| dc.subject (關鍵詞) | 企業風險管理 | zh_TW |
| dc.subject (關鍵詞) | 內部稽核 | zh_TW |
| dc.subject (關鍵詞) | 風險長 | zh_TW |
| dc.subject (關鍵詞) | enterprise risk management | en_US |
| dc.subject (關鍵詞) | internal audit | en_US |
| dc.subject (關鍵詞) | chief risk officer | en_US |
| dc.title (題名) | 內部稽核與企業風險管理之關聯性研究 | zh_TW |
| dc.title (題名) | The Association between Internal Audit and Enterprise Risk Management | en_US |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 一、中文部分 | zh_TW |
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| dc.relation.reference (參考文獻) | 馬秀如等譯，2005，企業風險管理－整合架構，會計研究發展基金會。 | zh_TW |
| dc.relation.reference (參考文獻) | 周文賢，2004，多變量統計分析，台北：智勝文化。 | zh_TW |
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