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題名 | 成本因素對稽核決策之影響=The Impact on Auditing Decision of Cost Factor |
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作者 | 郭瑞基; 蔡揚宗; Guo, Ruey-ji; Tsay, Yang-tzong; |
期刊 | 東吳經濟商學學報 |
出版日期 | 19980600 |
卷期 | 21 1998.06[民87.06] |
頁次 | 頁31-51 |
分類號 | 494.7 |
語文 | chi |
關鍵詞 | 內部稽核; 外部稽核; 勾結; 嚇阻; Internal auditor; External auditor; Collusion; Deterrence; |
中文摘要 | 本文係就 Kofman & Lawarree (May 1993) 研究模式中所作「內部稽核人員之使 用係免費的」假設予以放寬,以探討內部稽核成本在介於零與外部稽核成本之間時,其增、 減變化對於主理人稽核決策之影響。 如此,在新的假設與其他條件不變下, 本研究獲致與 Kofman & Lawarree 研究不盡相同之 結論。亦即,在內部稽核人員之使用係需成本之前提下: 1. 單獨使用內部稽核人員時,最適分配情況( first best allocation )已不復存在,且 固定懲罰機制( constant punishment scheme )將為隨機稽核機制( random audit scheme )所取代。 2. 根據內、外部稽核人員所提供的資訊精確度( r )及經理人員可能蒙受之最大懲罰金額 (p �鶠^作為分析架構, Kofman & Lawarree 所推論之不會有「單獨使用外部稽核人員」 ( external auditor only )而會有「單獨使用內部稽核人員」( internal auditor only )之情況未必恆成立。 本研究顯示:隨著內部稽核成本佔外部稽核成本比例之增加, 單獨使用外部稽核人員之可能性亦隨之提高。事實上,在內部稽核人員有勾結可能之考慮下 ,當內部稽核成本等於外部稽核成本時,主理人之稽核決策將完全為「不使用任何稽核人員 」與「單獨使用外部稽核人員」之機制所主導。 |
英文摘要 | The paper relaxes one of the assumptions in Kofman & Lawarree's model (May 1993) that internal auditors are costless. Instead we assume the cost of using internal auditor is between zero and the cost of using external auditor in order to explore the impact on principal's auditing decision of a change in that cost. Under the new assumption and the same everything else, we obtain a conclusion obviously different from that Kofman & Lawarree derive; that is, if internal auditors are costly, then: 1. Under using internal auditor only, there never exists the best allocation and the constant punishment scheme will be replaced by the random audit scheme. 2. By the analysis based on the quality of internal or external auditor's information (r) and the possible maximum punishment for the manager (p �� ), the situation inferred by Kofman & Lawarree that principal can use internal auditor only rather than external auditor only won't always hold. In this research the authors find that the probability of using external auditor only will be increasing in the ratio of internal auditing cost to external auditing cost. De facto, considering the collusion between internal auditor and manager, the principal's auditing decision will be dominated by "not using any auditor" and "using external auditor only" schemes as internal auditing cost is equal to external auditing cost. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。