The Moral Decision-Making Process of Corporate Internal Auditors

Abstract

2002年時代雜誌選出的年度風雲人物之一為世界通訊內部稽核主管，雖然世界通訊最終仍面臨破產，但內部稽核主管基於其職業道德，主動將企業不法事件舉發給董事會。換言之，內部稽核人員比外部稽核對整體企業營運方針與作業流程有更深入的瞭解。然而有關稽核人員道德決策之研究，大部分係以外部稽核為分析標的，甚少有研究探討內部稽核的道德決策程序。本文以Rest（1986）的道德發展模式為基礎，整合稽核議題面（道德強度）、組織面（上級壓力）及個人面（道德成熟度）之影響因素，進而探討內稽人員之道德決策程序。本研究以臺灣上市、上櫃公司內部稽核人員作為研究對象，計回收157份有效問卷，採用結構方程式模式來驗證本研究假說。實證結果發現：（1）在稽核議題面因素上，道德強度會正向影響內稽人員之道德判斷；（2）在個人面因素上，稽核人員的道德成熟度亦是影響道德判斷的前置因素。（3）於組織面因素中，負面的上級壓力會對內稽人員之道德認知與道德判斷呈現影響。（4）道德認知會影響道德判斷，而道德判斷會影響內稽人員之道德決策意圖，本研究結果與Rest（1986）的道德發展模式一致。

The ＂Persons of the Year＂ chosen by Time Magazine in 2002 were three whistle-blowers, one of whom was the internal audit manager of WorldCom. Although WorldCom eventually declared bankruptcy, the internal audit manager had disclosed the illegal practice of the company and reported to the board of directors. Compared with external auditors, internal auditors have significantly better understandings of the familiarity with operation processes. Most of the studies on auditors' moral decision making focus on external auditors, few studies have examined the moral decision-making development of internal auditors. Based on the moral development model of Rest (1986), this study involves audit issues (moral intensity), contextual factors (obedience pressure), and personal factors (moral maturity) to discuss the determinants affecting the moral decision-making of internal auditors. The research subjects are internal auditors of companies listed on the Taiwan Stock Exchange and Taiwan OTC Exchange. One hundred fifty-seven response questionnaires were collected, and the hypotheses were verified by structural equation model. Empirical results show that: (1) moral intensity has a positive effect on moral judgment; (2) moral maturity is also a critical factor affecting moral judgment; (3) obedience pressure has a negative effect on moral recognition and moral judgment; (4) moral perception affects moral judgment, and moral judgment affects moral intention of internal auditors. Our result is consistent with the moral development model proposed by Rest (1986).