國內銀行業內部稽核之研究

Abstract

本研究主要目的在於藉由文獻之探討，發掘目前金融業所面臨內部稽核獨立性問題、內部稽核相關法令規章之適切性及如何提升內部稽核之價值等相關議題，並藉用問卷，試圖瞭解銀行內部稽核人員對該等問題之看法，俾提供主管機關及金融業內部稽核從業人員參考。 本研究問卷以31家銀行為發放對象，包括公營銀行4家、民營銀行12家、金控銀行12家及外商銀行3家，每家委請三位內部稽核人員勾填問卷，以提高其客觀性。 問卷調查結果摘錄如下： （一） 銀行高階主管對內部稽核之支持態度會影響內部稽核之獨立性。 ﹙二﹚主管機關對定期稽核自發性揭露舞弊案件處以罰鍰事件，可能造成稽核單位對定期稽核時查有重大缺失或弊端之揭露存有顧慮，而有所保留，失去獨立性。 （三）會計師對銀行執行內部控制專案審查尚未發揮外部稽核之成效，主管機關宜要求會計師須具備相當之查核金融機構經驗，以提升其查核品質。 （四）內部稽核人員參與由會計師、律師及證券承銷商等外部第三人進行之購併之審查評鑑作業，協助管理階層辨識購併的潛在風險，有助於確保購併的成功。

The purposes of this study are to examine the independence of the internal audit, the suitability of the relevant regulations and how to promote the value of internal audit in Taiwan’s banking industry by the questionnaire survey. The results of the study can be a reference for the authorities concerned and internal auditors of the bank Industry as well. The questionnaires are distributed to 31 banks, including 4 government-owned banks, 12 private banks, 12 financial holding companies and 3 foreign banks. Questionnaires were requested to fill out by 3 internal auditors in each bank to increase the objectivity of the study. The summary of the survey results are as follows: 1. The CEO’ attitude to support the internal audit may influence the independence of the internal audit. 2. The fines by the regulatory authority for the spontaneous exposure of the frauds in regular audit may cause the reluctance of revealing significant flaws and frauds by internal auditors, and then lose its independence. 3. Regulatory authority should strictly require accountants with sufficient bank auditing experience in order to improve their audit quality. 4. Internal auditors could participate in the due diligence work with accountants, lawyers and underwriters for the merger case to help managers identify the potential risk and hence facilitate the success of the merger case.