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URN etd-0906111-154222 Statistics This thesis had been viewed 2201 times. Download 1112 times. Author Lee-Chuan Peng Author's Email Address No Public. Department Management Business Administration Year 2010 Semester 2 Degree Master Type of Document Master's Thesis Language zh-TW.Big5 Chinese Page Count 64 Title THE DIFFERENCE AND CONVERGENCE OF INTERNAL AUDIT SYSTEMS BETWEEN MAINLAND CHINA AND TAIWAN Keyword convergence differences internal control internal audit internal audit internal control differences convergence Abstract Internal auditing is an independent and objective assurance and consulting activity and its purpose is to add value and improve the operational efficiency of organizations. It takes a systematic, standardized approach to evaluate the risk management, control and governance processes, improving their efficiency to help achieve the organization's goals. Independence is the precondition and guarantee of objectivity while objectivity is the essence and goal of independence. Being independent is to objectively reflect issues in order for enterprises to implement the necessary supervision and to promote its development. Therefore, independence and objectivity are the basic characteristics of internal audit.
In mainland China, the market economy is not sufficient and its internal audit with the special nature of the executive order under the planned economy differs not only from the typical internal audit in the West but also from Taiwan's internal audit resulting from its advanced enterprise management concepts and practical. Our research is centered on the documents examination and case study. The exploration of the documents is to compare the divergent aspects on the audit progress and current audit of the foreign countries and Mainland China. Regarding the case study through the multinational electronics manufacturer, it's easy to realize the obviously different outcomes of the same unit audited by Mainland China and Taiwan, revealing the difference between the cultural backgrounds and developing process as well as the dissimilarity from the audit system and auditors quality.
Our research finds that there are six main differences between the internal audits in Mainland China and Taiwan: A. Internal audit development and system installment. B. Internal audit organization establishment and human resources. C. Internal audit authority and contents. D. Internal audit principles and employees' professional morality. E. The relationship between internal audit department and government. F. Internal audit association function and competency. By way of the deep analysis of the difference based on the economical integrated development and trend between Mainland China and Taiwan presents that their internal audits have been evolved into the similarity and integration which can be categorized into the following five convergences: A. position and function B. process and practice C. employees' morality and punishment for law violation D. auditors training and quality elevation. E. Establishment of government's internal audit system and so on. This research has manifested the fact that the similarity and integration on Mainland China's and Taiwan's internal audit systems, an inevitable trend from the cross-strait economic and political development, is objective and necessary.
Advisor Committee Yung-Kuei Liang - advisor
Jen-Shyang Chen - co-chair
Kun-Huang Yeh - co-chair
Files Date of Defense 2011-07-26 Date of Submission 2011-09-06