| Summary: | 碩士 === 國防管理學院 === 資源管理研究所 === 94 === As there were many frauds found in industries recent years, internal control and auditing attracted more attention. Knowledge management is import in conducting internal control and auditing affairs; consequently, this research aimed at exploring the relationship between knowledge management activities and internal control performance and the mediating effect of knowledge management capability. By conducting empirical survey from the Chinese Internal Auditing Association, this research found that knowledge acquisition and sharing style have positive effect on knowledge sharing willingness, knowledge sharing capability, risk assessments, control activities, information and communication, and monitoring; knowledge storage styles have positive effect on knowledge sharing capability, knowledge absorptive capability, control environment, risk assessments; knowledge sharing willingness have positive effect on control activities and monitoring; knowledge sharing capability have positive effect on information and communication; knowledge absorptive capability have positive effect on risk assessments and monitoring; knowledge management capability have positive effect on internal control performance;knowledge sharing willingness have mediating effect on the relationship between knowledge acquisition and sharing style and monitoring; knowledge sharing capability have mediating effect on the relationship between knowledge acquisition and sharing style , and information and communication; knowledge sharing capability have mediating effect on knowledge storage styles and information and communication.
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