影響甘比亞公部門內部稽核有效性之因素

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Title:	影響甘比亞公部門內部稽核有效性之因素 Factors Influencing Internal Audit Effectiveness in The Gambia Public Sector
Authors:	MOMODOU, BARRY BARRY, MOMODOU
Contributors:	經營管理學系
Keywords:	內部稽核員自主權;科技使用;高層管理支持;內部稽核有效性;內部稽核 Internal Auditors' Autonomy;Technology Usage;Top Executives' Support;Internal Audit effectiveness;Internal Audit
Date:	2022-07-15
Issue Date:	2022-10-28 08:14:00 (UTC+0)
Publisher:	亞洲大學
Abstract:	目的?本研究旨在找出影響本研究領域中內部稽核員有效性之因素。本研究探究並提及到高層管理人員的支持、科技使用和內部稽核員的自主權對甘比亞公部門辦公室內部稽核有效性之影響。本研究使用資源基礎理論來探究影響內部稽核有效性的一些面向。研究設計/方法/步驟?本研究使用量化方法來驗證提出的假設。本研究使用因果研究設計來確定每個結構之間的因果關係。本研究使用初級資料來收集研究資料。研究資料是透過線上問卷調查的方式，將問卷發送給選定的甘比亞公部門辦公室的員工。然後，採用 SEM結構方程式模型對本研究中的資料進行分析。研究發現?本研究結果揭示了高層管理人員的支持、內部稽核自主權以及內部稽核員對科技的使用與甘比亞公部門的內部稽核有效性之間的明確關係，以及變數之間的相互作用。根據資源基礎理論方法，甘比亞公部門應使用有效的內部稽核作為一種有用的資源，以提高公司運營效率以實現其目標。研究限制?本研究採用量化研究方法，但若能加入質性研究方法，應能得到更深入的結果。此外，建議可加入更多尚未探索的變數來改進結構模型。研究意涵?資源基礎理論的運用，為本研究中的內部稽核有效性提供了理論框架。甘比亞目前尚未有與內部稽核有效性之相關研究，因此這將是此類研究中的第一個，特別是隨著科技的出現，從實踐的角度來看。本研究發現應能有助於內閣、參議院和議會通過加強問責制、促進經濟和提高政府機構和合作機構的效率來加強公部門的管理。原創性/價值?尚無任何研究使用理論驗證了高層管理人員的支持、科技使用和內部稽核員的自主權對甘比亞公部門辦公室內部稽核有效性之影響。 Purpose – This study aims to classify the factors that influence the effectiveness of internal auditors in this study field. The impact of Top Executives' Support, Technology Usage, and Internal Auditors' Autonomy on the effectiveness of internal audit in selected Gambian public sector offices are investigated and addressed. The resource-based theory is used to investigate aspects that impact internal audit effectiveness.Design/methodology/approach – This study uses a quantitative approach to test the proposed hypotheses. This research uses a causal research design to identify a cause-and-effect relationship between each construct. Primary data collection is used to gather data. The data is collected by an online questionnaire that is distributed to employees of selected Gambian public sector offices. Then, SEM methods are carried out to analyze the data in this study.Findings – The outcomes of this study reveal a clear link between top executive support, internal audit autonomy, and internal auditors' use of technology with internal audit effectiveness in the Gambia public sector. It also demonstrates how the variables interact with one another. According to the resource-based approach, the Gambia's public sector should use an effective internal audit as a useful resource for enhancing corporate operations effectiveness in achieving its goals.Research Limitation – This research conducted quantitative research methods; however, adding qualitative methods might obtain more in-depth results. Furthermore, the structural model could be improved by adding more constructs that have not been explored yet.Implications –The resource-based theory was used to provide a theoretical framework for internal audit effectiveness in this study. There have been no studies on the effectiveness of internal auditing in The Gambia, thus this would be the first of its type, especially with the advent of technology from practical view. The findings may aid the Cabinet, Senate, and Parliament in enhancing public sector management by reinforcing accountability, boosting the economy, and increasing the effectiveness of government bodies and partner institutions.Originality/Value – There have not been any studies that have examined the influence of Top Executives' Support, Technology Usage, and Internal Auditors' Autonomy on the effectiveness of internal audit in Gambian public sector offices with the use of a theory.
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