The Research of Driving Force for Internal Audit to Achieve Operation Objectives Effectively and Efficiently – a Case Study of Telecom Enterprise
|關鍵字:||內部稽核;稽核;內部控制;營運目標;效果與效率;公司治理;組織文化;組織變革;Internal Audit;Auditor;Internal Control;Operation Objectives;Effective and Efficient;Corporate Governance;Organizational Culture;Organizational Change|
The Board of Directors has the internal audit department and the management department. The management department gets all resources. The internal audit department, rarely human resource, has no authority to command anyone of operating units. The internal audit department needs a completely different approach to find the fulcrum to shake the management department, guide the management department to achieve the company's overall strategic goals, improve effectiveness and efficiency of operation objectives. A few years ago, the telecom enterprise of case study has adopted new corporate governance structure, improve the internal control system. The Chief Auditor attempted to integrate theory and practice of the international internal audit and the international internal control. Through strengthening auditors’ professional knowledge and critical skills, shaping the excellent audit culture, the Chief Auditor has contributed to organizational change of the internal audit department. The telecom enterprise of case study has established effective internal audit process system, and good interaction between the Board of Directors and internal audit department. By the internal audit department assisting, the new corporate governance and internal control system has deeply rooted to all level of operating units. The internal audit department has found a viable fulcrum and has improved effectiveness and efficiency of operation objectives.
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