內部稽核人員知識分享、信任與內部稽核品質關係之研究－兼論知覺組織支持之干擾效 果
王筱君、謝茵如
E-mail: [email protected]
摘 要
本研究以內部稽核人員之觀點，探討內部稽核人員知識分享、信任與內部稽核品質之關係，再進一步延伸探討知覺組織支 持對於知識分享與信任間關係所產生的干擾影響。 本研究主要針對臺灣261位內部稽核人員進行問卷調查，經相關分析、
層級迴歸分析之實證結果發現，內部稽核人員知識分享與內部稽核品質以及內稽適任性、客觀性、工作品質三構面之關係 呈顯著正相關；且信任對內稽人員知識分享與內部稽核品質之關係具有部分中介效果；而知覺組織支持對知識分享與信任 間之關係不具有干擾效果。最後，依研究結果，本研究亦進一步提出未來研究與管理實務上之建議以及研究限制。
關鍵詞 : 知識分享、內部稽核品質、信任、知覺組織支持 目錄
中文摘要... ii 英文摘要... iii 表目錄... vi 圖目錄... viii 第一章 緒論... 1 第一節 研究背景與動機... 1 第二節 研究問題 與目的... 7 第三節 研究流程... 9 第二章 文獻探討... 10 第一節 知識分享... 10 第二節 內部稽核品質... 17 第三節 信 任... 22 第四節 知覺組織支持... 28 第五節 固有風險和控制力量... 31 第三章 研究設計與方法... 32 第一節 研究架 構... 32 第二節 研究假說... 33 第三節 變數定義與衡量工具... 38 第四節 樣本與資料蒐集... 41 第五節 資料分析方 法... 42 第四章 資料分析與研究結果... 45 第一節 敘述性統計分析... 45 第二節 信度與效度分析... 51 第三節 知識分享
、信任及內部稽核品質與人口統計變數之交叉分析... 53 第四節 知識分享、信任及內部稽核品質之關係... 59 第五節 知 覺組織支持與人口統計變數之交叉分析... 70 第六節 知覺組織支持、知識分享與信任之關係... 72 第五章 結論與建議...
76 第一節 研究結論... 76 第二節 研究建議... 82 第三節 研究限制... 83 參考文獻... 84 附錄 問卷... 110 參考文獻
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