| Summary: | 碩士 === 國防大學國防管理學院 === 國防財務資源研究所 === 97 === The purpose of this study was to examine the relationship among levels
of national comptroller division, Intellectual Capital and internal auditing Implementation. The study adopted questionnaires to get the real answer from accountants and statistics staff of R.O.C. Military.
The effect of internal auditing Implementation on levels of Military Auditing Department was via two ways which were commanding officer of command post via human capital via effect of auditing control and commanding officer of command post via relational capital via structure capital via human capital via effect of auditing control.
Results of this research were same as the operation of our Military Auditing Department. First, verify more support of the leader of departments, harmony with audited departments, satisfied by external departments could develop more efficient and efficiency operation of internal auditing Implementation. Second, through the Mediating Effects of Intellectual Capital, the impact of the layers of commanding officer of command post is larger than the layers of the command post.
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