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系統識別號 U0026-0812200914220088
論文名稱(中文) 台灣銀行業以風險為導向之內部稽核研究
論文名稱(英文) Risk Based Internal Auditing in Taiwanese Banking Industry
校院名稱 成功大學
系所名稱(中) 企業管理學系專班
系所名稱(英) Department of Business Administration (on the job class)
學年度 96
學期 2
出版年 97
研究生(中文) 葉美蘭
研究生(英文) Mei-Lan Yeh
學號 r4795115
學位類別 碩士
語文別 英文
論文頁數 53頁
口試委員 口試委員-陳政芳
口試委員-吳清在
指導教授-許永明
中文關鍵字 內部稽核  以風險為導向  風險管理 
英文關鍵字 internal auditing  risk management  risk-based 
學科別分類
中文摘要 近年來金融監管機關對銀行之監管,越來越重視銀行內部控制系統及銀行如何管理及控制風險。依據內部稽核協會(IIA)所訂定的準則,內部稽核可以協助評估及改善企業風險管理、控制及監理,並進而增加企業價值。現今內部稽核的角色已從傳統之內部控制稽核轉變成強調以風險為導向之內部稽核。本研究目地旨在調查目前台灣銀行業採行以風險為導向之內部稽核之現況,以及探討影響國內銀行以風險為導向之內部稽核執行程度的因素。從國內銀行之問卷調查結果,發現有回覆問卷之銀行中,有54.1%其內部稽核活動約61%-80%係以風險為導向。另外,本研究從銀行之風險管理、內部控制、公司治理及內部稽核人員之專業技能等四個構面,調查其是否影響銀行以風險為導向之內部稽核執行程度。從問卷、台灣經濟新報資料庫及各銀行年報資料分析結果,發現銀行以風險為導向之內部稽核執行程度相對較高,當其揭露較多關於財務風險管理、法令遵循風險管理及資訊系統風險管理等資訊;有較高比率之不良債權、有設立風險管理委員會及審計委員會、為大型銀行及內部相對複雜、董事會規模較小、機構投資者持股較高及內部稽核人員有較高之專業技能。
英文摘要 In recent years, banking regulators have changed their examination techniques by placing emphasis on an institution's internal control system and on the way it manages and controls its risks. Following IIA's current definition of internal auditing, internal auditing can add values to an organization in terms of risk management, control and governance. More currently, the focal point of this function has moved from traditional control-based internal auditing towards Risk Based Internal Auditing (RBIA). The purpose of this study aims to investigate the current use of RBIA in Taiwanese banking industry, and to explore factors associated with the extent of RBIA employed by domestic banks in Taiwan. From a survey of domestic banks, we find that 54.1% of responding banks reported employing relatively high level of RBIA; about 61%-80% of internal audit activities are risk oriented. To understand a bank's demand of RBIA, this study examines whether the level of RBIA employed varies with factors reflecting banks' risk management, internal control, corporate governance and internal auditors' technical competence. Using data collected from a survey together with information from database of Taiwan Economic Journal (TEJ) and corporate annual reports, we find support that banks adopt a relatively high level of RBIA when disclose more information about financial risk management, compliance risk management as well as technology risk management; have a higher ratio of Non-Performing Loan; have a risk management committee and an audit committee; are larger in size and of great complexity; have a small board size; have a higher percentage of shareholdings held by institutional shareholders, and the internal auditors' technical competence are higher.
論文目次 ABSTRACT (CHINESE) -I-
ABSTRACT (ENGLISH) -II-
CONTENTS -III-
TABLES -IV-
FIGURES -V-
CHAPTER 1 INTRODUCTION -1-
1.1 RESEARCH BACKGROUND AND MOTIVATIONS -1-
1.2 PURPOSE OF RESEARCH AND FINDINGS -2-
1.3 STRUCTURE OF THIS STUDY -3-
CHAPTER 2 CURRENT USE OF RBIA IN TAIWANESE BANKING INDUSTRY -4-
CHAPTER 3 LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT -10-
3.1 RISK MANAGEMENT -11-
3.2 INTERNAL CONTROL -12-
3.3 CORPORATE GOVERNANCE -13-
3.4 TECHNICAL COMPETENCE -14-
CHAPTER 4 METHOD -16-
4.1 DATA COLLECTION AND SAMPLE -16-
4.2 NON-RESPONSE BIAS -16-
4.3 MEASUREMENT OF VARIABLES -17-
4.4 MODEL -20-
CHAPTER 5 RESULTS -23-
5.1 DESCRIPTIVE STATISTICS -23-
5.2 UNIVARIATE RESULTS -23-
5.3 ASSUMPTION TEST RESULTS -25-
5.4 REGRESSION RESULTS -29-
5.5 SENSITIVITY TESTS -30-
CHAPTER 6 CONCLUSION AND LIMITATION -33-
6.1 CONLUSION -33-
6.2 LIMITATION -35-
REFERENCE -37-
APPENDIX A- QUESTIONNAIRE -40-
APPENDIX B- THE SIX RISKS MANAGEMENT DISCLOSURE -51-
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