內部稽核人員的前瞻性、洞察力與工作滿意—兼論角色拓展自我效能的中介作用

Abstract

隨著資訊科技與產業發展、商業模式演進、企業規模擴大與組織創新與轉型變革，營運活動與交易可能變得更加多元而複雜。企業內部營運易潛藏著各種風險情境，進而造成不合規的情事、效率不彰、品質低落、成本過高等問題。以公開發行公司為例，依法須設置隸屬董事會的內部稽核單位，並透過內部稽核協助董事會及管理階層對組織各項營運活動的效率和效果提供確認性的服務，以獲得真實的資訊進行有效的改善與管理，以確認內部控制制度能持續有效實施。因此，內部稽核人員需具備廣泛的專業知識，運用各種查核技術，查核及衡量內部控制制度運作的有效程度，並適時提出改善建議，以適切、合理的確保內部控制制度能持續有效實施，並作為檢討修正內部控制制度之依據，使企業的營運在最有效率及效果下，達成企業營運目標。因此，內部稽核人員在這樣的背景下被高度期待協助組織除弊更要興利，以創造價值，更加突顯其在組織中的重要性。 本研究目的在探討內部稽核人員「前瞻性人格特質」、「角色拓展自我效能」對「前瞻性行為」、「洞察力」及「工作滿意度」的關係與影響，以及「角色拓展自我效能」是否扮演中介效果。本研究利用網路與紙本問卷，蒐集了448位不同行業的內部稽核人員，女性328人（73.2%），男性120人（26.8%），整體平均年齡為46.4歲。各量表經項目分析、主軸因素分析與檢驗結果，均有良好的信效度，並利用SPSS進行研究變項相關與階層迴歸分析。另以SPSS 外掛PROCESS分析模組進行 Sobel 檢定（Sobel test），觀察「中介變數的間接效果是否達顯著」與使用拔靴法（bootstrapping） 計算「各效果信賴區間」作為另兩種中介效果的檢驗方法。 分析結果顯示，內部稽核人員之「前瞻性人格特質」、「角色拓展自我效能」、「前瞻性行為」、「工作滿意度」、「洞察力」等變項兩兩之間皆呈現顯著正相關；其次，「前瞻性人格特質」能夠直接影響「前瞻性行為」、「洞察力」、「工作滿意度」，亦可透過「角色拓展自我效能」間接影響「前瞻性行為」、「洞察力」及「工作滿意度」；此外，多樣本分析結果發現內部稽核人員工作職級愈高、取得的專業證照數愈多，「前瞻性人格特質」愈顯著；教育程度愈高、工作職級愈高、取得的專業證照數愈多，則「角色拓展自我效能」、「前瞻性行為」、「洞察力」及「工作滿意度」程度愈高。說明了內部稽核人員的培育歷程與工作能力的展現與本研究所驗證得出的作用機制有關。 除了研究結果的討論，本研究對內部稽核人員的「角色拓展自我效能」、「前瞻性行為」、「洞察力」及「工作滿意度」提出實際作法與建議，期能對企業組織在管理實務上有實質貢獻。With the development of information technology and industry, the evolution of business models, the expansion of enterprise-scale, and organizational innovation and transformation and transformation, operating activities and transactions may become more diverse and complex. There are various risk scenarios hidden in the internal operations of enterprises, which in turn causes problems such as non-compliance, inefficiency, low quality, and high costs. Take a public company as an example. According to the law, an internal audit unit under the board of directors must be established, and through internal audits, the board and management will assist the board of directors and management to provide confirmatory services on the effectiveness and efficiency of the organization’s various operations, to obtain correct information for the most effective Improvement and management to ensure the continuous and effective implementation of the internal control system. Therefore, internal auditors need to have a wide range of professional knowledge, use various inspection techniques to check and evaluate whether the internal control system is operating effectively, and provide suggestions for improvement promptly to reasonably ensure that the internal control system is continuously and effectively implemented and to review and modify the internal control system The basis for the company's operation can achieve the company's operational goals with the most efficient and effective operation. Therefore, in this context, internal auditors are highly expected to assist the organization in eliminating abuses, and to create value, highlighting its importance in the organization. The purpose of this study is to explore the relationship and influence of the proactive personality of internal auditors, role breadth self-efficacy on proactive behavior, insight and job satisfaction, and whether role breadth self-efficacy plays a mediating effect. This study used the Internet and paper questionnaires to collect 448 internal auditors from different industries, including 328 women （73.2%） and 120 men （26.8%）. The overall average age was 46.4 years. All scales have good reliability and validity after item analysis, spindle factor analysis, and test results, and SPSS is used to carry out research variable correlation and hierarchical regression analysis. Besides, use the SPSS external PROCESS analysis module to perform Sobel test to observe whether the indirect effect of the mediation change is significant or not and use the bootstrapping method to calculate the "confidence interval of each effect" as a test for the other two mediation effects method. The analysis results show that there is a significant positive correlation between the variables such as proactive personality traits, role breadth self-efficacy, proactive behavior, job satisfaction, and insight of internal auditors; Secondly, proactive personality can directly affect proactive behavior, insight, and job satisfaction, and can also indirectly affect proactive behavior, insight, and job satisfaction through role breadth self-efficacy. Besides, the results of the multi-sample analysis found that the higher the job rank of internal auditors, the number of professional licenses obtained the more proactive personality, the more prominent; the higher the education level, the higher the job rank and the more professional licenses obtained, the higher the role breadth self-efficacy, proactive behavior, insight and job satisfaction. It shows that the training process and professional competence of internal auditors are related to the mechanism verified by this research. In addition to the discussion of the research results, this research also puts forward practical practices and suggestions on the role breadth self-efficacy、proactive behavior、insight and job satisfaction of internal auditors, and is expected to make substantial contributions to the management practice of the enterprise organization.