內部稽核對營運目標效果與效率影響動因之研究—以電信企業為例

Abstract

內部稽核部門與經理部門並列為董事會兩大部門，董事會把所有的資源都交付給經理部門，內部稽核部門對於經理部門各級單位無法指揮調度。人數極少的稽核部門，需要以完全不同的做法，找到撼動經理部門的支點，引導達到公司整體策略目標，提升營運效果與效率。 數年前，個案公司採用新的公司治理架構，改進內部控制制度。稽核主管為接軌國際內稽內控理論實務的企圖心，經由強化稽核人員專業知能與關鍵知識分享，型塑優良的稽核文化，促成內部稽核部門組織變革。個案公司建置有效能的內部稽核流程、內部稽核部門並與董事會互動良好。一連串的演化過程，內部稽核部門提升稽核品質及查核的深度與廣度。從確認性任務到諮詢性身份，內部稽核部門協助經理部門，共同將內部控制、內部稽核與審計稽核委員會等新制，深植各級管理階層。說明了個案公司確實找到了可行的天平支點，內部稽核確實在營運目標上達到提升效果與效率。

The Board of Directors has the internal audit department and the management department. The management department gets all resources. The internal audit department, rarely human resource, has no authority to command anyone of operating units. The internal audit department needs a completely different approach to find the fulcrum to shake the management department, guide the management department to achieve the company's overall strategic goals, improve effectiveness and efficiency of operation objectives. A few years ago, the telecom enterprise of case study has adopted new corporate governance structure, improve the internal control system. The Chief Auditor attempted to integrate theory and practice of the international internal audit and the international internal control. Through strengthening auditors’ professional knowledge and critical skills, shaping the excellent audit culture, the Chief Auditor has contributed to organizational change of the internal audit department. The telecom enterprise of case study has established effective internal audit process system, and good interaction between the Board of Directors and internal audit department. By the internal audit department assisting, the new corporate governance and internal control system has deeply rooted to all level of operating units. The internal audit department has found a viable fulcrum and has improved effectiveness and efficiency of operation objectives.