The Relationship of Computer Auditing Literacy、Individual Innovative Behavior and Internal Audit Quality

• Main Authors: Wang, Yuru, 汪育如
• Other Authors: Hsieh, Yinru
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/91011961995795068514

碩士 === 大葉大學 === 會計資訊學系碩士班 === 99 === The purpose of this study was to examine the relationship between internal auditor’s computer auditing literacy and internal audit quality. Individual innovative behavior are then introduced to examine the moderator effect on computer auditing literacy and internal audit quality. This research is main to adopt the questionnaire method the collection the data, issuing the questionnaire to The Institute of Internal Auditors, ROC, the recycling the effective sample number is 350. Results indicated that internal auditor’s computer auditing literacy positively correlates to internal audit quality. The higher the computer auditing literacy, the better the internal audit competency, objectivity, and work performance. Individual innovative behavior does not demonstrate a moderating effect on computer auditing literacy and internal audit quality. Further research and practical implications of these findings are discussed.