A Study on the Influence of Internal Audit Group Potency and Cohesiveness on Internal Audit Quality

• Main Authors: Che-Yen, Chao, 趙哲言
• Other Authors: An--Tien, Hsieh
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/82272520664048169634

博士 === 中國文化大學 === 國際企業管理研究所 === 95 === This study examines the relationship between internal audit group potency and internal audit quality from the standpoint of internal audit supervisors. This paper also explores the relationship between internal audit group’s cohesiveness and potency as well as clarifies the influence of these circumstances on internal audit quality. Role overload variables are then introduced to examine the moderator effect on internal au-dit group’s cohesiveness, potency, and quality. Anonymous surveys were distributed to Taiwan’s listed, over-the-counter traded, and publicly traded companies, targeting internal audit department supervisors. The overall standard of the internal audit department was adopted as the measurement unit. Of the 600 surveys distributed, 245 were returned, consisting of 225 valid samples. Empirical findings indicated that: 1. Internal audit group potency positively correlates to internal audit quality. The higher the group potency, the better the internal audit competency, objectivity, and work performance. 2. Internal audit group potency and cohesiveness positively relate to internal audit quality. Also, internal audit group cohesiveness demonstrates a positive moderator effect on internal audit group potency and internal audit quality. 3. Although internal audit’s role overload does not demonstrate a moderating effect on internal audit team cohesiveness, group potency, and quality, it negatively relates to internal audit quality.