金融科技環境下銀行業內部稽核之探討－以數位學習模式進行分析

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/48398

Title:	金融科技環境下銀行業內部稽核之探討－以數位學習模式進行分析 Discussion on The Internal Audit of The Banking Industry in The Fintech Environment - An Analysis Based on The e-Learning Model
Authors:	陳小惠
Contributors:	國際企業管理學系碩士在職專班
Keywords:	金融科技內部稽核數位學習科技接受模式資訊系統成功模式
Date:	2020
Issue Date:	2020-08-17 14:44:16 (UTC+8)
Abstract:	從過去英國霸菱銀行暴發財務危機倒閉，美國安隆案因財務報表造假而無預警宣佈破產，法國興業銀行因風險控制漏洞造成72億美元虧損，到臺灣兆豐銀行因防制洗錢輕忽遭重罰1.8億美元等，內部控制失靈事件層出不窮，造成銀行及投資人蒙受鉅額損失。現今當銀行業在面臨數位金融環境轉變，FinTech金融商品盛行及發展迅速，如何提高風險因子辨識能力，對既有稽核作業是項嚴峻挑戰，如何解決內部稽核現存工作量大、效率較低、信任缺乏及成本居高不下等問題，已是刻不容緩。過往研究發現銀行業運用電腦輔助查核可提升速度及效率，是立即且有效的內部監理機制，故本研究為探討銀行業內部稽核數位學習模式之成效，結合科技接受模式與資訊系統成功模式為研究架構，以銀行業稽核主管為對象，採取便利抽樣法進行問卷調查，利用結構方程模式(PLS-SEM)作為統計分析工具，結果發現受訪者認為資訊系統之感知易用性與有用性對滿意度具正向影響，且資訊品質與服務品質正向影響使用意願及滿意度，進而影響淨效益之認知，本研究共推論出十五項假說，十項成立及五項不成立，其結果成功建構銀行業內部稽核數位學習模式，進而轉化成可推動之策略，冀望能將研究成果導入其他產業或學術界。 The failure of the internal control has been exemplified by the shutdown of Barings Bank of England because of a financial crisis. The abrupt bankruptcy of Enron of USA was caused by phony financial statements, the deficit of USD7,200 million at Société Générale of France caused by a loophole in risk control and the negligence of the Mega Bank of Taiwan in anti-money laundering measures resulted with a fine amounting to USD 180 million. The result is significant damage to the banks and the investors. The banking industry is now confronting the rapid transformation of the digital banking environment with the increasing popularity and speedy development of FinTech financial products. Under such circumstances, the upgrade of the capacity in identifying risk factors has emerged as a severe challenge to the audit of banks. As such, a solution for tackling the rising volume of internal audit works at a low efficiency, the lack of trust and the high cost will be pressing. Studies in the past indicated that banks tended to adopt computer-assisted audits to speed up internal audit and improve on work efficiency, which was then an effective internal monitoring mechanisms with immediate results. This study is an attempt to explore the effects of the internal audit digital learning model of banks under a research framework of combining the technology acceptance model and information system success model. The subjects of the study are the chief internal auditors of banks. The convenience sampling method is adopted in a questionnaire survey with the use of Structural Equation Modeling (PLS-SEM) as the statistical tool. The findings of the study indicated that the perceived ease of use and perceived usefulness of the information system correlated positively with satisfaction. In addition, information quality and service quality also correlated positively with the willingness of use and satisfaction, which in turn affected the perceived net efficacy. In this study, 15 hypotheses were proposed of which 10 have been substantiated and 5 rejected. The results will help to successfully establish an internal audit digital learning model of banks and could be transformed into a workable strategy, which is expected to serve as reference for the industry or the academe.
Appears in Collections:	[Department of Business Administration & Graduate Institute of International Business Administration ] Thesis

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