證券商內部稽核制度對內部控制績效之影響

Abstract

我國證券商分公司內部稽核制度自民國九十一年進入雙軌制時代，除原專職內部稽核人員外，亦可不設專職內部稽核人員，而採取兼職之自行查核制度。然而，採行分公司兼職內部稽核制度之證券商卻接連發生重大缺失事項。 本研究在探討主管機關管制日漸開放之政策下，證券商採行分公司不設專職內部稽核人員者，其分公司內部控制績效與其他採行分公司專任稽核制度者優劣之比較，希望本研究結果，能提供主管機關及證交所等相關監理機構制訂或修正有關證券商內部稽核制度法規之參考。 經由法令規範及文獻之蒐集與探討，以及定量與定性分析結果，本研究得到以下具體結論與建議： 一、結論： （一）證券商分公司採行專職內部稽核制度，對內部控制績效有較為正面之影響。 （二）證券商分公司選擇不同內部稽核制度之關鍵因素是人事成本。 二、建議： （一）減少或不再增加制式稽核作業項目，但以增加內部稽核人員責任及賦予其相當權力為替代方案。 （二）採兼職內稽制度證券商之總公司查核分公司作業不宜再增加，但以增加董事長、總經理、分公司負責人及總公司稽核主管責任為配套措施。

Before 2002, the internal auditors in securities firms’ branch should hold their positions on a full-time basis, which meant auditing business activities should not be concurrently engaged in by other associated persons and we called such system “full-time internal auditor system.” In 2002, an alternative system was opened to adopt, ”part-time internal auditor system”, which meant auditing business activities in securities branches were allowed to be concurrently engaged in by other associated persons. However, these years the securities firms that adopted part-time internal auditor system have being had material failures of their internal auditing operations. The main purpose of this research is to find if there is any difference of the internal control performance between securities firms adopting full-time internal auditor system and part-time internal auditor system. And we hope the research will be useful to the supervisory authority and the Self-Regulatory Organizations, such as Taiwan Stock Exchange Corporation, for promulgating and amending regulations regarding internal auditing of securities firms. Based on the material we collecting and after the qualitative and quantitative analysis, this research concludes results and provides concrete suggestions as follows: 1.results (1)Compared to part-time internal auditor system, the effect of full-time internal auditor system on internal control performance is more positive. (2)The factor of main consideration of securities firms’ choosing internal auditor system is the cost of personnel. 2.suggestions (1)Increase responsibility and add more power to internal auditors instead of increasing legalized audited items. (2)It’s not to increase the burden of the internal auditors in head office of securities firms on auditing the branches; increase responsibility of the chairman of the board, CEO, and the internal auditor officer of the head office instead.