資訊科技稽核品質、資訊科技內部控制與資訊科技治理之關聯性研究

Abstract

過去的研究透過不同層面探討影響資訊科技治理成效之因素，然而，資訊科技稽核品質與資訊科技內部控制對資訊科技治理之影響鮮少被提及。本研究首先探討資訊科技內部控制對資訊科技治理成效之影響。再者，本研究探討資訊科技稽核品質對資訊科技內部控制之影響。最後，探討資訊科技稽核品質對資訊科技治理成效之直接與間接影響。本研究透過問卷以偏最小平方迴歸進行分析，問卷發放對象為上市公司內部稽核人員。實證結果顯示資訊科技內部控制正向顯著影響資訊科技治理成效，資訊科技稽核品質正向顯著影響資訊科技內部控制。資訊科技稽核品質正向顯著影響資訊科技治理成效，並透過資訊科技內部控制間接顯著影響資訊科技治理成效。本研究提供學術與實務界改善內部稽核部門配置、資訊科技內部控制之建置以及資訊科技治理影響因素之參考。

Past studies have explored the factors that influence IT governance through different perspectives. However, the impact of IT audit quality and IT internal control on IT governance effectiveness is seldom mentioned. First, this study examines the impact of IT internal control on IT governance effectiveness. Second, this study examies the impact of IT audit quality on IT internal control. Furthermore, this study examines the direct impact of IT audit quality on IT governace effectiveness and indirect impact of IT audit quality on IT governace effectiveness through IT internal control. The objective of this research is the internal auditors of listed companies, which is analyzed by survey by partial least square regression. The result shows IT internal control positively affects IT governance effectiveness and IT audit quality positively affects IT internal control. IT audit quality directly and positively affects IT governance effectiveness and indirectlys affect IT governance effectiveness through IT internal control. This study provides relevant suggestions for setting up internal audit department, the establishment of internal control of IT and the influencing factors of IT governance for academics and practitioners.