| Summary: | 碩士 === 國立臺灣科技大學 === 工業管理系 === 99 === This research applies an open-ended questionnaire that designed to obtain responses from the top levels (board directors, supervisors, audit committee members, strategic committee members and chiefs of internal auditor) of 4 public corporations and 11 private companies to see how they manage the implementation process, strategies and decisions that related to the internal audit. To further explore the role and function of the internal audit as it plays into strategic management, an understanding of the situation and the reasons the businesses adopted a "strategic audit" and a "strategic audit model" is pursued in order to help the organization to upgrade the added value of internal audit. There are some findings as follows.
1. On the issue of "whether the company has appropriate risk management mechanisms in place for the supervision and implementation of strategic decision-making processes?", most respondents indicated that they had appropriate control mechanism in place. Only a few respondents said that they are unsure if the strategy correct or not. Secondly, the results of the survey illustrated that there exits huge difference of the decision-making and supervision and evaluation process between public enterprises and private enterprises. Due to the public enterprises have more monitors leading to a longer decision-making process than the private enterprises did. Besides, for getting more business opportunities, the private businesses have to implement a new strategy or new business model quickly.
2. On the issue of "how important is the internal auditors to top levels of management and does the auditors skill and ability effect the acceptance or adoption of the "strategic audit”? This research found that the government level attached considerable importance to its senior internal audit functions in major decision-making processes or policy implementations. Additionally, the chief internal auditor will be consulted if a proposal was to be adopted.
3. On the issue of "What impact the character of the internal audit of strategic management in the enterprise plays in the company," interviewees confirmed that assurance service is the original main function of the job, but now they focus on "risk management" issue much more. Besides, the Board in Corporate Strategy Committee has found that companies bring "strategic audit" into the "strategic management" had already established a formal implementation system. One third of the surveyed companies thought that top management trust internal auditors because of the implementation of "strategic audit". Specifically, the internal auditors monitor the execution of strategy. Not only the internal auditors involved in the audit strategy but also other department managers done it. Those managers play as a better decision maker on account of participate the audit strategy. Companies which did not adopt a "strategic audit", usually invited Chief Internal Auditor to attend the important meetings to manage the risk.
4. On the issue of whether to have" effective performance indicator for assessing the strategic audit ", the research found that the more decisions or complex factors involved, the more difficult setting the performance measures for the
" strategic audit" . However, companies should establish "performance measures" to review the " effectiveness of internal auditing " and their values to the organization.
5. Finally, How to develop a “strategic audit” model to provide references for domestic enterprises is internal auditor’s big challenge. As stated above “strategic audit” model, how the internal auditors maintain the quality of its services and increase efficiency, Analysis of the questionnaire responses by interviewees found that the appropriate definition, purpose, timing, scope of work, work flow and the required skills, of the “strategic audit” were all important factors to assure that the method can be adopted widely and increase the value of the contribution.
|
|---|
