| Summary: | 碩士 === 靜宜大學 === 會計學系研究所 === 98 === On the basis of the moral of the moral development from Rest（1986）, this study is to discuss the determinants affecting moral development of internal auditors. It includes three major factors: management issue（moral intensity）, organization contextual（obedience pressure）and individual（moral philosophy）. The sample size selected for this study is internal auditors form listed and OTC companies in Taiwan. 154 usable questionnaires were received and used the structure equation modeling to confirm hypothesis. The results are as follow:（1）According to the analysis of goodness of fit based on the structure equation modeling, the construction of this research matched the goodness of fit index. It truly affected the relations. This show that moral intensity, obedience pressure and moral philosophy are the primary determinants to affect moral development model of internal auditors.（2）On the management issue factor, the moral intensity has the positive impact on moral perception.（3）On the organization factor, the negative obedience pressure has the negative impact on the moral judgment from internal auditors.（4）On individual factor, the idealism from moral philosophy has positive impact on moral judgment; however the relativism has negative impact on moral judgment.
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