The Relationships between Agency Costs and Competence of Internal Audit

• Main Author: 蘇上傑
• Other Authors: 蕭子誼
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/92216429770417528524

碩士 === 逢甲大學 === 會計學系 === 104 === In recent years, there are many cases of fraud occured, these cause a mostly based on internal control system has not been established or could not be implemented effectively, thus increasing the risk of people outside the enterprise, while the internal audit can evaluate and improve function in company the effectiveness of risk management and corporate governance, to help achieve their goals, internal audit can work effectively that you could reduce agency costs. Therefore, this study used the sample of 2015 domestic publicly traded companies to issue the questionnaires and used corporate questionnaires after calling back as the research object, to find out the relationships between the competence of internal audit and agency costs , the empirical results show that the agency costs and internal auditing existed negative correlation ,that means the lower internal audit of the company had and the higher agency cost occured, agency costs to partially replace the four variables were used as a measure, of which only less than significant level of future growth, and the remaining three variables are positive significantly, this study by the newer internal audit competence based measure of understanding of internal auditing within the company whether or not to play it safe to protect assets and enhance operational performance of internal control target function, thereby reducing agency costs.