公開發行公司依據證券交易法規定必須設置內部控制制度。然而具備內控制度並非代表公司不會產生重大舞弊事件,尤其內控是否落實還需要企業內部稽核部門定期之評估來確認。但是在過去研究中卻鮮少有文獻探討內部稽核品質對於內部控制制度缺失與盈餘管理之關聯性。因此本研究以2002年至2011年台灣首次上市公司為分析標的,透過問卷調查方式與蒐集資料庫資料以從事假說檢定。本文將內部稽核品質區分為三個部分:內部稽核專業度、內部稽核獨立性與內部稽核預算適足度。實證結果發現,內部稽核品質確實對於內部控制缺失與盈餘管理存在負向顯著之關聯性。代表內部稽核品質越高,確實能降低內部控制缺失發生的可能性、同時亦能抑制盈餘管理之發生。
Public companies must set up internal control system (ICS) according to the Securities and Exchange Act. However, the implementation level of ICS should be assessed by internal auditing department in case of the frauds no matter how the companies have been owned ICS. Fewer researches have focused on investigating the relationship among internal audit quality, internal control deficiencies and earnings management. Hence, the research objects were initial listed companies during 2002 to 2011 from Taiwan Stock Exchange. Survey and secondary data were applied to test the research hypotheses. This study measured and divided internal audit quality into internal audit profession, internal audit independence and budget fit. The empirical results showed that internal audit quality has significant and negative effect on internal control deficiency and earnings management. That means the higher the internal audit quality has, the less occurrence possible of internal control deficiency and earnings management do.