| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 107 === With the advancement of information technology, corporations now face a high-tech, high-risk, ever-changing international market. The role of internal auditors has transformed from corruption investigators to trusted consultants. From the singular, traditional purpose of enforcing corporate policies and processes, internal auditing evolved into a multi-purpose operation including risk assessment and objective assurance.
This study aimed to understand the current ecology of the auditing industry, and thus provide guidelines for more efficient planning and increasing the value of the operation. In particular, it explored the functionalities of internal auditing and characteristics of the auditors, such as the auditor’s level of position, the number of auditors, and whether the auditors held position other than auditing.Data were collected from 386 questionnaires (effective out of 643 sent out) designed according to relevant academic researches, while also taking into considerations current regulations and industry practices.
Analysis of the results showed a strong, positive correlation between the functions of internal auditing and audit management. In contrast, the functions of auditing did not have a significant correlation to either the number of auditors or whether the auditors held other positions.
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