| Summary: | 碩士 === 國立中央大學 === 企業管理學系 === 103 === This study wants to investigate the degree of improvement in the assessment of the importance of corporate internal control elements of risk to the business of introducing internal audit of IFRS. Our country which adopted IFRS reporting guidelines is our study Object. Understanding the importance of businesses risk is high or low risk degree to the improvement after adopt IFRS internal auditing is high-impact or low. And internal audit will be vary because of industry, annual business, operating different types of companies or not.
The study will find out the connection of each other country and understand that after adopting IFRS the degree of improvement in internal auditing is obvious or not. this study found that:
1. The degree of auditing improvement after adopting IFRS is obvious when the enterprises are very serious about the internal control of the business elements .The results showing "significant" differences.
2. Whether industries, the annual turnover, different business patterns after adopting IFRS. The internal auditing result are showing "no significant" differences.
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