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Title: | 銀行業內部稽核數位化轉型實踐藍圖 The Practice Blueprints of Digital Transformation of Internal Audit in Banking Industry |
Authors: | 張瓊月 Chiung-Yueh Chang |
Advisor: | 李存修 Tsun-Siou Lee |
Co-Advisor: | 陳業寧 Yehning Chen |
Keyword: | 數位化轉型,內部稽核,邏輯斯迴歸,內部控制, Digital transformation,internal audit,logistic regression,internal control, |
Publication Year : | 2023 |
Degree: | 碩士 |
Abstract: | 內部控制為公司高階管理層營運策略延伸之方法,內部稽核負責評估內部控制制度有效性,故內部稽核運作效能與內部控制有效性具有極大關係。主管機關金管會於2022年開始推動銀行業內部稽核數位化轉型,期能加強內部稽核效能以因應外部環境資訊化的轉變。由於管理流程之稽核作業系統及提供受查單位作業記錄之稽核表報系統為銀行內部稽核數位化轉型二大主軸,故本研究以銀行業稽核人員為對象,透過問卷調查蒐集稽核人員對該兩類系統之認知,並以邏輯斯迴歸分析稽核人員對於稽核作業系統與稽核表報系統之預期成效,並探討該二類系統之需求及困難因子,期能提供銀行業內部稽核數位化之規劃參考。
本研究發現,在預期系統成效之查核事前評估、優化查核規畫、聚焦異常交易及增進查核效率等四個面向,均呈現稽核人員認為稽核表報系統優於稽核作業系統之情形。而稽核作業系統相對於稽核表報系統之需求並不相同,稽核作業系統主要需求在於查核題庫整備及受查單位績效考核,稽核表報系統則以受查單位風險管理及查核時之抽樣母數為主要需求;另分析系統建置困難因子部份,二類系統之因難因子亦有差異,稽核作業系統之困難在於缺乏高層支持及適合的系統建置成員難覓,稽核表報系統之困難因子則係缺乏高層及稽核單位內部人員之支持。 本研究雖透過網路問卷而無法驗證受訪者公司之實際狀況,惟受訪者多為銀行資深稽核人員,是以對於銀行業稽核部門仍具參考意義。當務之急須及早規劃培訓稽核人員之業務分析及系統建置能力,以因應內部稽核數位化轉型之趨勢、提升內部稽核價值。研究過程中,稽核表報系統之流程分析、高層支持及資料雜亂等三項困難因子雖呈現顯著影響,惟後續合併其他因子進行整體分析時,則因顯著性不足而被排除,仍有待後續研究以了解其重要性程度。 The Financial Supervisory Commission started in 2022 to promote the digital transformation of the banking industry’s internal audit operations, hoping to strengthen the effectiveness of internal audits in response to changes in the external environment informatization. Therefore, this study takes the internal auditors of the banking industry as the object, and collects the internal auditors’ cognition and expected effects on the auditing process system and audit reporting system through questionnaire survey; this study also discusses the demand items and difficult factors of the above two systems, hoping to provide planning reference for the establishment of internal audit digitalization for the banking industry. Through logistic analysis, this study finds that in the four aspects of pre-audit assessment, optimization of audit planning, focus on abnormal transactions, and improvement of audit efficiency, internal auditors all believe that the audit report system is better than the audit process system. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87630 |
DOI: | 10.6342/NTU202300326 |
Fulltext Rights: | 未授權 |
Appears in Collections: | 財務金融組 |
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File | Size | Format | |
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ntu-111-1.pdf Restricted Access | 2.69 MB | Adobe PDF |
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