1.Internal audit functions positively influence the size of IAD. Most organizations determine the size of their IADs in accordance with their expected functions of internal audit.

 
  • 內部稽核之功能對稽核單位規模有正向顯著(zhù)的影響,顯示我國上市柜公司系依據其內部稽核功能之強弱,以決定其稽核單位的規模。
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