| Summary: | 碩士 === 東吳大學 === 會計學系 === 98 === The internal auditors are categorized as staffs of enterprises and entitled heavy responsibilities for internal control system operation. Their professional duties are extensive and complicated. Also, their muti-duites cause muti-role conflicts in the enterprise. Therefore the internal auditors bear tremendous pressures, and their job satisfaction is obviously lower than workers in other sections. However, job satisfaction is the key factor to job performance. When employees are all satisfied with their need, their working willingness and motivation will be stimulated. Hence, job performance can be improved, and the benefit of the enterprise can be overall achieved.
As the internal auditors are important human capital, the enterprise should pay more attention on their job satisfaction to improve their work potential. The purpose of this essay is to understanding the correlation of internal auditor’s job satisfaction and business performance. The research objects are public companies which devised with internal audit department. The processes of this research are as follows: First, obtaining job satisfaction of internal auditors through questionnaire. Second, collecting business performance data by Taiwan Economic Journal. Third, through multiple regression analysis to clarify the relationship between auditor satisfaction and business performance.
Empirical results show that: 1. Job satisfaction of the internal auditor does affect the business performance. When the internal auditor is more satisfied to their work, the business will perform better, and vice versa. 2. The internal job satisfaction of the internal auditor does affect the business performance. As the internal auditors are more satisfied with their value system, responsibility, working and social status intrigued by work, the enterprise will achieve better benefit and vice versa.
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