| Summary: | 碩士 === 淡江大學 === 會計學系 === 87 === This study examines the relation between Total Quality Management and Factor of Internal Auditing Quality. A mail survey was conducted on 135 information firms and yield 33 useful responses. Several dimensions of Total Quality Management practices and Factor of Internal Auditing Quality were collected from the survey. The results was as follows：
1、Management of internal auditing system was positively relation to the right of quality department & provision of quality information, quality education training & quality plans, corporate culture, customer & supplier relation and participation of
employee.
2、Degree of valuing internal auditing recommendation was positively relation to the equipment management & product design, process management & manufacturing control.
3、The support of the right, source and position was positively relation to equipment management & product esign, process management & manufacturing control , the right of quality department & provision of quality information, quality education
training & quality plans.
4、The ability of internal auditors was positively relation to equipment management & product design, process management & manufacturing control.
5、The attitude & the support of auditing activity was positively relation to equipment management & product design, process management & manufacturing control, the right of quality department & provision of quality information, quality education
training & quality plans, corporate culture, customer & supplier relation and participation of employee.
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