本研究主要是探討我國企業界經營管理制度的評估人、維護者甚或諮詢顧問—內部稽核人員(以下簡稱內稽人員)關注工作及為工作努力程度的相關影響變數；並將內稽人員的個體因素對工作價值觀和工作特性的影響以及進一步對工作投入與離職傾向的工作態度之影響進行實證調查，並根據問卷得分以SPSS軟體進行統計分析。依變異數分析、SCHEFFE多重比較分析及迴歸、相關分析法，獲得下列研究結果：
(1) 人口統計變數中性別、年齡、婚姻、就業年資、任稽核原由、職位，分別對內稽人員工作價值觀部份構面，存在顯著差異。
(2) 人口統計變數中年齡、婚姻、教育程度、內稽年資、任稽核原由、職位、會稽證照、調薪幅度，分別對內稽人員工作特性部份構面上，存在顯著差異。
(3) 人口統計變數中年齡、就業年資、任稽核原由、職位、調薪幅度對內稽人員工作投入具有顯著差異。
(4) 人口統計變數中年齡、性別、就業年資、內稽年資、公司資本額對內稽人員離職傾向具有顯著差異。
(5) 整體工作價值觀對內稽人員工作投入具有顯著正相關，細部探討時，則以內在價值、社會地位價值兩構面對工作投入具有顯著相關。
(6) 整體工作特性對內稽人員工作投入具有顯著正相關，細部探討時，除工作完整性對內稽人員工作投入不具顯著影響外，其餘4種特性均具顯著正相關。
(7) 欲降低內稽人員的離職傾向，主要採行提昇內稽人員的工作投入，其中工作價值觀部分尤應重視內稽人員的薪給報酬；而透過擴展內稽人員工作特性中的工作變化性、工作主動性亦將顯著降低內稽人員的離職傾向。
(8) 欲提昇內稽人員的工作投入或降低內稽人員的離職傾向，透過不同工作特性與工作價值觀的交互作用會出現促進或抑制等干擾主效果的結果。

The thesis mainly studies, the relevant influential variables of the internal auditors’ concentration on jobs and their efforts for the work, in consideration of the internal auditors’ individual factors, which affect WV and JC; furthermore with an empirical survey and statistical analysis by SPSS program on the working attitude’s influence on the JI and ITQ.
The critical findings of the thesis are as follows:
(1) Individual characteristics－sex, age, marrage, years of employment, reason of being an auditor, position, have obvious differentiations respectively on the partial dimensions of the internal auditors’ WV.
(2) Individual characteristics－age, marrage, education, years of being an auditor, reasons for being an auditor, position, certification of accounting/auditing, span of incremental salary, have obvious differentiations respectively on the partial dimensions of the internal auditors’ JC.
(3) Individual characteristics－age, years of employment, reasons for being an auditor, position, span of incremental salary, have obvious differentiations on the internal auditors’ JI.
(4) Individual characteristics－age, sex, years of employment, years of being an auditor, organization’s capital amount, have obvious differentiations on the internal auditors’ ITQ.
(5) The whole WV have obviously positive correlation on internal auditor’s JI. In details, the two dimensions of inner value and social status value have obviously positive effect with internal auditor’s JI.
(6) The whole JC have obviously positive correlation on internal auditor’s JI. In details, except for task identity, the other four JCs have obviously positive effect with internal auditor’s JI.
(7) In order to decrease ITQ of the internal auditors, organization ought to upgrade the JI of internal auditor, especially put much emphasis on the compensation of the internal auditors; and directly expand the task variety and task proactiveness would also obviously decrease the internal auditor’s ITQ.
(8) In order to upgrade the internal auditors’ JI or decrease their ITQ, the interaction of the different JC and individual WV would indicate the outcome of facilitation or suppression to main effects with interference.

目 錄
頁 次
第一章 緒　論：
第一節 研究背景與動機….…………………………………. 1
第二節 研究目的…………………………………………… 2
第三節 研究模式…………………………………………… 2
第二章 文獻探討：
第一節 內部稽核…………………………………………… 4
第二節 工作價值觀……...….…………………………….…7
第三節 工作特性…………………………………………... 11
第四節 工作投入..…………………………….…………… 14
第五節 離職傾向.…………………………….……………. 16
第三章 研究方法：
第一節 研究架構.…………………………….……………. 20
第二節 研究假設.…………………………….……………. 21
第三節 研究變數的操作性定義………………………….…. 24
第四節 研究變數的衡量工具……………………………….. 25
第五節 資料處理與分析方法……………………………..… 29
第四章 研究結果：
第一節 基本資料描述與樣本分配狀況……………………… 30
第二節 個人變項與研究變數的分析….…………………….. 39
第三節 研究變數之間的影響與交互作用……………………. 55
第四節 研究假設實證檢定之結果…………………………... 73
第五章 結論與建議：
第一節 研究結論.…………………………………………..78
第二節 建議…………………………………………….….82
第三節 研究限制...………...…..………………………..….84
參考書目……………………………………………………….….86
附錄問卷……………………………………………………….….95

表 目 錄：
頁 次
表2-1-1 國內有關內部稽核課題之研究一覽表 7
表2-2-1 工作價值觀分類 10
表2-3-1 工作特性相關理論一覽表 12
表2-5-1 離職模式相關研究一覽表 18
表3-5-1 檢定假設與分析方法 29
表4-1-1 問卷樣本基本資料次數分配表 31
表4-1-2 工作價值觀平均答分一覽表 33
表4-1-3 工作特性平均答分一覽表 34
表4-1-4 工作投入平均答分一覽表 35
表4-1-5 離職傾向平均答分一覽表 36
表4-1-6 研究變項修正前之統計表 37
表4-1-7 研究變項修正後之統計表 38
表4-2-1 個人變項與整體工作價值觀�整體工作特性統計表 42
表4-2-2 個人變項與工作價值觀各構面之統計表 44
表4-2-3 個人變項與工作特性各構面之統計表 46
表4-2-4 個人變項與工作投入�離職傾向之統計表 50
表4-2-5 年齡之Scheffe多重比較 52
表4-2-6 教育程度之Scheffe多重比較 52
表4-2-7 公司出資型態之Scheffe多重比較 53
表4-2-8 就業年資之Scheffe多重比較 53
表4-2-9 內稽年資之Scheffe多重比較 53
表4-2-10任稽核原由之Scheffe多重比較 54
表4-2-11公司資本額之Scheffe多重比較 54
表4-2-12調薪幅度之Scheffe多重比較………………………………………54
表4-3-1 研究變項修正前之信度與相關係數表 59
表4-3-2 研究變項修正後之信度與相關係數表 60

表4-3-3 工作投入的層級迴歸分析（工作變化性） 61
表4-3-4 離職傾向的層級迴歸分析（工作變化性） 62
表4-3-5 工作投入的層級迴歸分析（工作完整性） 64
表4-3-6 離職傾向的層級迴歸分析（工作完整性） 65
表4-3-7 工作投入的層級迴歸分析（工作回饋性） 66
表4-3-8 離職傾向的層級迴歸分析（工作回饋性） 67
表4-3-9 工作投入的層級迴歸分析（工作交誼性） 68
表4-3-10離職傾向的層級迴歸分析（工作交誼性） 69
表4-3-11工作投入的層級迴歸分析（工作主動性） 70
表4-3-12離職傾向的層級迴歸分析（工作主動性） 72
表4-3-13研究變數交互作用彙整表 72
表4-4-1 研究假設的驗證 75
表5-1-1 個人變項與研究變數統計檢定彙總表 78



圖 目 錄：
頁 次
圖1-3-1 本研究之理論模式.….……………………………………………. 3
圖3-1-1 本研究之理論架構.….…………………………………………... 20
圖4-3-1 內稽人員工作變化性與晉升價值交互作用對離職傾向的影響……… 63
圖4-3-2 內稽人員工作完整性與內在價值交互作用對工作投入的影響………64
圖4-3-3 內稽人員工作完整性與薪酬價值交互作用對工作投入的影響……… 65
圖4-3-4 內稽人員工作回饋性與薪酬價值交互作用對離職傾向的影響……… 67
圖4-3-5 內稽人員工作回饋性與晉升價值交互作用對離職傾向的影響……… 68
圖4-3-6 內稽人員工作交誼性與薪酬價值交互作用對工作投入的影響……… 69
圖4-3-7 內稽人員工作主動性與薪酬價值交互作用對工作投入的影響……… 71
圖4-3-8 內稽人員工作主動性與晉升價值交互作用對工作投入的影響……… 71

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