The Interaction of Internal Audit Role and Knowledge Cognition with Self-Efficacy- Illustrated by IFRS Implementation Project.

• Main Authors: Jyun-Da Zeng, 曾俊達
• Other Authors: Chia-Ming Sun
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/25638061756627549848

碩士 === 國立雲林科技大學 === 會計系碩士班 === 101 === ABSTRACT 　　In 2009, Our country in the Financial Supervisory Commission announced the listing, OTC, and the majority of financial industry since 2013 onwards will prepare financial statements according to IFRS. To ensure high quality corporate financial reporting environment depends on effective control and management mechanisms. Therefore, Integrity regard in the financial reporting, than internal auditor will play an important role. However, in an increasingly complex work environment, If internal audit do not have the relevant knowledge and experience, that will be difficult to competent for the position. 　　This study explores the internal audit into the project in the role of the knowledge and to analyze self-efficacy sources. Case study method used in this study, with data after encoding depth interviews, analysis and discussion. The study result found that the case company the role of internal audit and the necessary knowledge, self-efficacy sources describe respectively as below: (1). Through participation in the internal audit into IFRS project remembering and understanding of the Factual Knowledge, will make it play a role of a participant. (2). Internal audit through understanding, analyzing factual knowledge is linked conceptual knowledge, will make it play a role of coordinating. (3). Internal audit performed by the application of procedural knowledge evaluation project, will make it play a role of supervisee. (4). Internal Audit will be analyzed, evaluation and application metacognitive knowledge, it will affect its play supervisor or advisory role. (5). In analyzing the planning stage, internal audit through vicarious experiences supplement their own lack, will make it play the role of participants. (6). In analyzing the planning stage, through the support of verbal persuasion, will make it easier to play the internal audit role of a participant. (7). In the design and implementation stage, internal audit continues to supplement itself through vicarious experience lack and make it play a coordinating role. (8). In the conversion, adjustment and improvement stage, the mastery achievements of internal audit experience link vicarious experience, it will make it play a role of supervisor or advisory.