The Study of Intellectual Capital of Comptroller Unit on Internal Auditing Implementation- A Case of Unit of the National Defense

• Main Authors: Tu chen, 屠澄
• Other Authors: 張石柱
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/96126046244097738227

碩士 === 國防管理學院 === 國防決策科學研究所 === 93 === Intellectual capital is one of the intangible assets to create organizational wealth and to improve organizational value as well as competition prominence. This research aims to apply the concept of intellectual capital by means of discussing the factors which have influenced on R.O.C armed force’s comptrollers internal auditing and performing effect. Precisely, it will be also used to clarify the notable intellectual capital, creating internal auditing value, and be helpful to the auditing or performing effect. Comptroller departments have to emphasize, develop, and manage to exalt internal auditing function of control, management, and service, on purpose of promoting and utilizing armed force’s financial resources efficiently as well as effectively . The intellectual capital within national armed force comptrollers’ internal audit indicates the know-how to improve performing effect of internal auditing, such as work experience, professional recognition and capability, organizational techniques, informationalization, and in-outward relationship. They are divided into three parts , including “human capital”, “structural capital ”, and “relational capital”. This research based on military comptrollers internal auditing core value and function , referring to relevant internal audit and intellectual capital paper works, visiting on some of military comptroller auditing individuals, aims to develop the indicators of intellectual capital’s structural aspects. Furthermore, military comptroller auditing individuals’ evaluation from all structural aspects and programming questions adequacy as well as content had provided professional opinions. By means of questionnaire and investigation. We recall materials and information what we need for research analysis. This research shows that military comptroller internal auditing and performing effects has extracted two factors by applying analysis approach. The two factors are audit effect and control effect. Three structural aspects and eight factors have been extracted from intellectual capital. They are followed by “human capital”, “structural capital ”, and “relational capital”. “Human capital” includes three factors : working capability, professional capability, and management capability. “Structural capital” includes three factors : knowledge learning and sharing, proper auditing procedure, and good management institutions. “Relational capital” includes two factors: outer evaluation with cooperative magnitude and supreme level’s support. The results of military comptroller’s intellectual capital factors have directly influence on internal auditing and performing effects. They are shown as follows: First, the management capability within “human capital” aspect and the outer evaluation or cooperative magnitude within “relational capital” aspect against “management and audit effects” are clearly positive correlated. However “structural capital ” to “management and audit effects” is not so clear. Secondly, the professional capability, management capability within “human capital” aspect and the outer evaluation or cooperative magnitude within “relational capital” aspect against “control effects” are clearly positive correlated. However “structural capital ” to “control effect” is not so clear. Thirdly, the “human capital” aspect has clearly communicative influence on what the “relational capital” has influence on “management and audit effects”. The “relational capital” aspect has clearly communicative influence on what the “human capital” has influence on “control effect”.