知識呈現方式與學經歷對內部控制評估之影響

Abstract

近年來爆發多起舞弊案件，使得內部控制評估更顯重要，本研究討論審計教育在內部控制評估方面，是否會受到知識呈現與學歷經驗的影響。知識呈現的方式分爲交易流程及查核目標，學經歷分爲大學生、研究生與會計碩士在職專班生。研究結果顯示，對於內部控制評估能力而言，著重交易流程的呈現方式比著重查核目標的呈現方式有較佳的發展；有相關工作經驗的會計碩士在職專班生能力最佳，研究生的能力比大學生佳，顯示審計工作與學習經驗對於內控評估能力的影響。

Many business frauds that occur in recent years highlight the importance of internal control. While many training and educational programs are provided to enhance the capability of auditor in evaluating internal control, this study intends to test whether the knowledge representation of internal control and the education background of auditors will affect internal control evaluation. The ways of knowledge representation can be classified into the transaction process-focused and auditing objective-focused course. The educational background of auditors can be categorized into bachelor, master, and EMBA students. This study suggests that the transaction process-focused training can improve the capability of evaluating internal control to a higher extent, emphasizing the discriminating effect of information representation. In addition, results indicate that auditors with EMBA and master degree achieve better performance than bachelors, implying the influential roles of educational background and working experience in explaining auditor judgment in internal control.