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博碩士論文 etd-0515114-104528 詳細資訊
Title page for etd-0515114-104528
論文名稱
Title
企業內部稽核服務品質與稽核績效研究— 以C公司為例
The effect of Service Quality on Performance for the Internal Audit —A case study
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
94
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2014-05-30
繳交日期
Date of Submission
2014-06-23
關鍵字
Keywords
內部稽核、受稽心態、稽核風格、服務品質、稽核績效
Auditor’s Style, Internal Audit, Service Quality, Audited Attitudes, Audit Performance
統計
Statistics
本論文已被瀏覽 5746 次,被下載 828
The thesis/dissertation has been browsed 5746 times, has been downloaded 828 times.
中文摘要
摘要
對於經營超過數十載的傳統產業公司,在員工密集步入退休年齡之際,經驗傳承是一項深刻的命題。固然透過實施師徒制訓練,藉由師傅親身操作,徒弟在旁觀摩學習、進而實際操作,對於多數規律可重複性的工作,確實可以在短期內完成新進人員的操作訓練,並觀見其生產能力。但對於多變且不具規律重複的特殊緊急情況,新人能否有效因應,則是管理者難以評估的課題,因此各種標準的建立,以及各項管理系統的導入,遂成為提高知行之間契合度的有效途徑。此外,除了專業工藝之外,隨著工安意識抬頭、尊重生命,以及維護公司形象等各項議題日漸受到關切,各種不同課題的管理系統也相繼問世,並為多數企業所採用,且定期接受各種內外部稽核查驗,以確保系統有效運作而無偏差,因此如何提高稽核績效則是關乎稽核是否有效的關鍵。

本研究利用企業內部各種稽核作業服務化來探討與評估內部稽核作業績效,並採用P.Z.B.服務品質量化研究模式,蒐集C公司內從業人員問卷調查資料,藉由SPSS法分析探討影響稽核服務品質與稽核績效之關鍵因素,以及稽核風格、受稽心態、與從業人員屬性間的績效差異性。

透過個案公司研究可發現:(1)稽核服務化的四個品質構面對於稽核效果有顯著影響;(2)具彈性之『稽核風格』與符合法規性之『受稽心態』較容易增進『稽核績效』,均具有顯著關係;(3)四個構面中,『關懷性』對於『稽核績效』影響強度較弱,對資深員工的『稽核績效』沒有影響,此二點說明員工認知的稽核作業屬於法規(或規範)必備之程序,就必須全力執行,而不一定要有太多情感上的關懷等才願意去落實;(4)『受稽風格』屬持續改善者,藉由『反應性』關係滿足而使得『稽核績效』顯著改善,意味要達到績效提升,與持續改善的管理精神,宜從此處著手改進,此點可提供後續內稽作業規劃參考者。
關鍵字:內部稽核、受稽心態、稽核風格、服務品質、稽核績效
Abstract
Abstract
In the occasion of the amassed number of the employees approaching to their retirement age, the traditional industrial companies with the history over decades will be faced with a pertinent issue—experience inheritance. Through the implementation of mentoring, the master-in-person demonstrates the operating while the apprentice next to observe and learn, it can substantially help the new employees complete the operation training in a short-term for the most regulated and repetitive work by observing the real production . However, whether or not the trained employees are effectively able to cope with the changeable and unrepeatable emergencies, this will be a topic which is hard for the management to assess.
Therefore, the establishment of the diversified standards and management system were introduced as an effective way for improving the compatibility between the knowledge and action. In addition to the professional skills, there are different management systems emerged in the wake of the generally concerned issues about the rising awareness of the industrial health and labor safety, the respect for life, the maintenance of corporate image and etc., which were mostly adopted by many corporates, composing of a variety of internal and external audit inspection to ensure the effective and flawless operation of the system. As a result, how to enhance the audit performance has naturally become the key to the effectiveness of audits.
This research study aims to investigate and assess the performance of internal audits by using the various corporate internal auditing process and service and adopting “the quantified service quality research mode” asserted by the three scholars—P.Z.B., to collect the questionnaires from the C company’s auditors, and to explore the key factors influencing on the audit quality and audit performance via SPSS, as well as to examine the differences of the auditors’ style, ready attitudes for being audited, and the auditors’ performance.
Through a case study of the C Company, the findings of this research study are inclusive of:
1. The four service quality dimensions were found the significant impact on the effect of the audit performance.
2. The flexible “auditor’s style” in compliance with the “ready attitudes for being audited” was found easier to prompt the audit performance, and both had a significant impact.
3. In the four service quality dimensions, the impact strength of the “empathy” for “audit performance” was weak, and there was no impact on the audit performance of the senior staff. These two points have elucidated that the employees in acknowledging the implementation on the auditing process as the integral part of the regulatory laws of the work, which was not necessary for relying too much on emotion for “empathy” to perform the audit.
4. Those being audited with “the style of continuous improvements” had the significant impact on the “audit performance” via the satisfaction of the “responsiveness”, which has signified the enhancement for audit performance shall begin from here.




Keywords:Internal Audit, Auditor’s Style, Audit Performance, Service Quality, Audited Attitudes
目次 Table of Contents
目錄
論文審定書 …………………………………………………………………… i
誌謝 …………………………………………………………………… ii
中文摘要 …………………………………………………………………… iii
英文摘要 …………………………………………………………………… iv
目錄 …………………………………………………………………… vi
圖次 …………………………………………………………………… viii
表次 …………………………………………………………………… ix
第一章 緒論 ……………………………………………………………… 1
第一節 研究背景 ……………………………………………………… 1
第二節 研究動機 ……………………………………………………… 1
第三節 研究對象 ……………………………………………………… 2
第四節 研究目的 ……………………………………………………… 3
第五節 研究流程 ……………………………………………………… 3
第六節 論文架構 ……………………………………………………… 5

第二章 文獻探討 ……………………………………………………… 6
第一節 企業風險管理 ………………………………………………… 6
第二節 稽核作業 ……………………………………………………… 6
第三節 服務品質與量化 ………………………………………………… 8

第三章 研究設計 -------------------------------------------- 13
第一節 研究架構-------------------------------------------- 13
第二節 研究變項之操作型定義及衡量方法------ 14
第三節 抽樣計畫-------------------------------------------- 20
第四節 前測-------------------------------------------- 21
第五節 資料分析方法---------------------------------------- 30

第四章 資料分析與討論 ………………………………………………… 32
第一節 樣本敘述統計………………………………………………… 32
第二節 信度分析 ……………………………………………………… 42
第三節 效度分析 ……………………………………………………… 47
第四節 稽核服務品質與稽核績效構面關聯性分析 ………………… 55
第五節 稽核績效之影響因素 ………………………………………… 59
第六節 年資變數的效應分析 ………………………………………… 69

第五章 結論與建議 ………………………………………………… 74
第一節 結論 ……………………………………………………… 74
第二節 建議  ……………………………………………………… 77

參考文獻 …………………………………………………………………… 78
附錄一 問卷 …………………………………………………………… 80
作者簡介 …………………………………………………………………… 82
參考文獻 References
參考文獻

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