Determinants of Demand for Internal Audit Function

• Main Authors: WU,CHENG-YU, 吳承諭
• Other Authors: CHENG, KUER-HUI
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/6e67ue

碩士 === 國立臺北大學 === 會計學系 === 107 === Internal Audit renders its importance by reducing the agency problems caused by information asymmetry, and helping a firm accomplish its objectives via bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. However, the research about demand for internal audit is mainly based on the public companies. We found that in addition to the demand of internal auditors for public companies, non-public companies also have the demand of internal auditors in job bank. Therefore, this study will explore the determinants of demand for internal audit function from whether the company is a public companies and the size and composition of directors and supervisors. We expect research results to help firms, the general public, and the government have a deeper understanding of demand for internal audit function. This study manually collects 421 firms from the internal auditor recruitment of job bank from June 30 to December 31, 2018. We refer to the literature to measure the demand for internal audit function with the qualifications, education and professional license of internal auditors. The results indicate that the conditions for the recruitment of internal auditors by public companies are not stricter than non-public companies. In addition, the demand for internal audit function is related to that the firm have legal person, the financial insurance industry and the larger firms. In other words, this type of firm will have stricter conditions for the recruitment of internal auditors.