A Study on the Level of Computerization and Audit Quality Impacting on the Operational Risk - a Private University as an Example

• Main Authors: LIN,YU-JEN, 林昱任
• Other Authors: Chen,Yi-Chang
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/8auta8

碩士 === 長榮大學 === 資訊管理學系(所) === 103 === Implementing information system into universities has been a prevalent phenomenon. Administrative employees in the universities can proceed related operational work via the information system yet, simultaneously, there are possibilities that they will confront risky occurrences. When internal auditors are proceeding auditing operations, they can examine audited units in advance through the information system so as to achieve the benefit of reducing auditing time, utilizing available data to assess and confirm miscellaneous risks and then provide improvements and suggestions. The study selected part of the administrative employees as respondents from a private university in Southern Taiwan, measured the appraisal on the level of computerization in the university, the quality of auditing, and risks from the administrative employees, and discussed the relation of the level of computerization and the quality of internal auditing, the level of computerization and risks, and the quality of internal auditing and risks. The case in the study shows the relation of the level of computerization and the quality of internal quality is significantly positive yet the explanatory power is low. It indicates that increasing the level of computerization doesn’t have practical value on the quality of internal auditing. The quality of internal auditing and risks are not significant. The level of computerization and risks are significantly negative and have the explanatory power of 45%, therefore, increasing the level of computerization in the school can effectively reduce occurrences of risk.