| Summary: | 碩士 === 輔仁大學 === 金融與國際企業學系金融碩士在職專班 === 103 === In accordance with international financial supervision’s continuum revisions, Taiwan’s financial supervisory office has been burden with more responsibility and demand for local banking monitoring is higher than ever. However, in order for the competent authority to overlook so many banks with scares manpower and resource, utilizing banks’ internal audit function and financial regulations is the de facto in effective financial supervisory.
This study is intend to find that internal auditors as an important factor for implementing an effective internal control. Governmental financial supervising office empower internal auditors with independence, superseding position to evaluate and ameliorate companies improving in risk management, maintain internal control and effective corporate governance. Through internal auditing, it overcome the supervising office’s inability to perform onsite auditing on banks and speeding the implementation of new regulations, also quick understanding of current banking operations and corporate governance. Internal auditors, through auditing and evaluation, discover potential risks and provide correct risk evaluation information before the inevitable lost could realized. Finally with example from C bank, where the internal auditors inspect and evaluate the operating employees , and then report to the appropriate management team, board of auditors, directors and supervisors with suggestions. One should follow thru the suggestions and see they are corrected to establish effective internal control and efficient working environment.
Therefore the internal auditing system established from the financial supervising system uplift the importance of auditing management. Internally, it assists the bank, through systematic and discipline way to evaluate and improve risk management, corporate control and management, achieving effective internal control situation and elaborate corporate governance. Externally, it fulfilled the demand and expectation of supervising offices, personnel to contact, maintain communication and deliver banks’ actual internal and external auditing regulation.
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