為了強化內部稽核執行效果與獨立性，近年來內控制度改革強調內控權責直屬於董事會(內部稽核單位直接隸屬於董事會)；因此，內控機制能否落實與董事會組成有密切之關聯性。基此，本研究嘗試探討董事會組成對內控品質之影響性。此外，由於薪酬為激勵組織成員最直接之工具；因此，本研究另檢測董事薪酬水準是否干擾「董事會組成」對「內控品質」之關係。
To improve the effectiveness and independence of internal auditing, the new regulatory regime of internal control requires the board of directors to take an active role in monitoring internal control mechanisms. Thus, whether internal control mechanisms can be effectively implemented may be related to composition of the board of directors. Based on this, I attempt to explore the impact of various types of board composition on internal control quality. Since compensation plans are the most direct way of motivating directors, this study thus particularly examines the impact of director compensation on the relationship between board composition and internal control quality.
