| Summary: | 碩士 === 淡江大學 === 財務金融學系 === 86 === The banking industry in Taiwan is experiencing increasing
competitionafter the deregulation. The emergence of the new
banks brings keen competition,and eventually,possible drop-outs.
Observation of business failure of U.S.banksreveals the
relationship between the weakness of internal control and the
busi-ness failure. The importance of internal control can''t be
ignored. Internal audit is an integral part of the internal
control system,the importance of internal control transfers to
the importance of internal audit.One purpose of this study is to
understand the status of internal audit functionof the domestic
and foreign banks in Taiwan. This purpose of the study is
conducted through a questionaire survey of these banks. The
second purpose of the study is to investigate whether internal
auditorshould participate the design of internal control system.
One could argue for the internal auditor''s participate and
alleges, internal auditors who are involved in the design of a
particular internal control system know the use andlimitation of
the system and this knowledge can help evaluation in
evaluatingthe system. On the other hand other could argue
against the internal auditors''participation, alleging that
internal auditors who are involved in the designof a particular
internal control system may be reluctant to find faults of
thesystem, and ,in turn, their objectivity will be impaired.
Our finding is that the internal auditor maintain their
objectivity in the subsequent assessment of the internal
control, even though they had been involvedin the design of a
particular internal control. The probable reason of our find-ing
is that the internal auditors are trained and have accommodated
themselvesto requirement of maintain mental objectivity over
time. As a tradition internalauditor maintain a attitude meatal
objectivity even when that audit and assessthe internal control
system which they had particular in its design.
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