A Study of Consciousness IT Governance Control Indicators Importance and Job Competent Sense of Internal Auditor

• Main Authors: Chin-Feng Lin, 林錦豐
• Other Authors: Chyan Yang
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/26006809328847947947

碩士 === 國立交通大學 === 管理學院碩士在職專班資訊管理組 === 95 === IT acts as a key competition tool and role to enterprises from now to future. Many countries attend to the corporate governance, impel IT Governance directly to make up and develop. The Sarbanes-Oxley Act hopes to improve the credibility of the financial statement through the strength of the law, it is a main core that the corporate governance and IT governance. So how to promote the quality level of IT governance , In fact, is a very urgent important task in modern business administration. This research adopts investigation methods by questionnaires to investigate the internal auditor what IT Governance Control Indicators Importance and Job Competent Sense they was Conscious, also we referred to domestic and foreign related citations to design our research tool for this research. To select the internal auditor of the practical fields as the research territory, by purposive sampling to select 812 internal auditors from practical fields as research objects to be investigated by the questionnaires. The result of study is found as follows： 1.This research verifies that the internal auditor consider IT Governance comprise four domains , Its importance that “Monitor” domain lies in the first place , secondly in order for “Deliver and support ” domain and “ Acquire and Implement” domain and “ plan and Organise” domain. 2.In every control indicators of IT governance , “assure it was not accept system, data and program until by authorized”that is most importance. 3. In every control indicators of job competent sense of Internal auditor ,“assure it was not accept system、data and program until by authorized”that is most competence.