| Summary: | 碩士 === 中原大學 === 會計研究所 === 90 === Abstract
The internal auditor plays a very important role in a company, who creates profit and avoids loss by judging the internal control system. The internal auditor looks over each department and employee by the rules of internal control system. He evaluates and keeps the efficiency of the system. A great internal control system and an appropriate internal auditor will decrease the operational risk efficiently.
The operating quality of the affiliates is related to the earnings and prosperity of a company. According to the statistic by Ministry of Economic Affairs R.O.C, it showed that investing in Mainland China haven’t downturn, besides many Taiwan’s companies consider Mainland China as a very important production base. Therefore, controlling of the affiliates located in Mainland China becomes a very important issue.
The samples of this study are internal audit managers and internal auditors, who were employed in Taiwan listing company which also invest in Mainland China. These samples also include the Taiwanese who worked in China. Several results are shown as below.
One. The situation of internal audit:
In the efficient samples, 20.4% companies set up internal audit departments in affiliates located in Mainland China. However, these departments do not belong to any definitely units in Taiwan headquarters or China subsidiaries. The full-time job rate of internal auditor in China subsidiary is 85.7%, but it is not independent enough, moreover, which function is quite different to Taiwan headquarter. There are less than five peoples in the internal auditor departments both in China subsidiaries and Taiwan headquarters. The internal auditors will go to China subsidiaries every three or six months for auditing tasks, and one or two peoples each assignment.
Two. The main factors affect companies setting up internal audit departments in China affiliates:
1.We got six factors from the testees who work in China subsidiaries with internal audit department. The most important one is “building all kinds of management systems and rules”, and the second one is “the company scale becomes large”.
2.We also got three factors from whom without internal audit department. The most important one is “the company scale is not so large”, the second one is “the audit task is doing by the internal auditors from Taiwan headquarter”, and the third one is “not the requirement by government”.
Third. The future developments and influenced factors of the internal audit in China subsidiaries:
Most of the testees both in China and Taiwan considered that the internal audit is necessary and potential in China. Beside, the major audit item is finance, and then are purchase, manufacture and sales. The sales amount and business locations are the major factors influenced the facilities of setting up internal audit department. Regarding to the future development, we got four factors from the testees worked in China subsidiaries with internal audit department. The major one is “economic development”, and next is “the quality enhancement of the internal audit”. On the other hand, we also got six factors from whom without internal audit department. The major one is “the attitude of China local government” and next is “the requirement by Taiwan government”.
Four. There are three factors influenced China company setting up an internal audit department in the future:
The most important factor is “the company scale becomes large”, the second one is “the requirement by the government”, and the third one is “the share of the sales amount from China subsidiary increased in whole business group”.
Five. For all of the testees whose China subsidiary with internal audit department, their recognitions of the influenced factors are very similar. However, for whom without internal audit department, their recognitions are totally different.
Six. Comparing with the electronic and non-electronic industries, which recognitions of the influenced factors are similar.
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