A comparison of Internal Auditor Responds on the Environmental Regulation Between High and Low Polluted Industry

Autor: Wan-Hua Chen, 陳婉華
Rok vydání: 2005
Druh dokumentu: 學位論文 ; thesis
Popis: 93
In recent years, the concerns about environment protection issues have been a worldwide trend. Enterprises have to take environmental policy into consideration. The enterprise can know the performance of environment management system by the inter-nal auditing process, and to revise their future direction. Namely, the internal audit oc-cupies important role of the indispensability in the enterprise environment management. The proposed goal of my future study is to investigate whether or not the present inter-nal auditor of the enterprise already have enough environmental protection conscious-ness, environmental auditing perception, environment knowledge to carry out the chal-lenges of current and future environment auditing mechanisms. A questionnaire survey is conducted in this study to investigate the differences of internal auditors’ environ-mental protection consciousness, environmental auditing perception, environmental knowledge, challenge of environmental auditing and evaluation of environmental au-diting between the high and low pollution industry. The questionnaires were mailed to the top 1000’s large manufacturing industries and the top 500’s large service industries. The data is used by the statistical methods such as descriptive statistics, t-test, and Mann-Whitney test. Results of this study are as follows: First at all, in high and low pollution industry, internal auditors’ environmental protection consciousness, environ-mental auditing perception and challenge of environmental auditing haven’t statistically differences. Secondly, in high and low pollution industry, internal auditors’ environ-mental knowledge cultivation and evaluation of environmental auditing have statisti-cally differences.
Databáze: Networked Digital Library of Theses & Dissertations
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