In the occasion of the amassed number of the employees approaching to their retirement age, the traditional industrial companies with the history over decades will be faced with a pertinent issue—experience inheritance. Through the implementation of mentoring, the master-in-person demonstrates the operating while the apprentice next to observe and learn, it can substantially help the new employees complete the operation training in a short-term for the most regulated and repetitive work by observing the real production . However, whether or not the trained employees are effectively able to cope with the changeable and unrepeatable emergencies, this will be a topic which is hard for the management to assess.
Therefore, the establishment of the diversified standards and management system were introduced as an effective way for improving the compatibility between the knowledge and action. In addition to the professional skills, there are different management systems emerged in the wake of the generally concerned issues about the rising awareness of the industrial health and labor safety, the respect for life, the maintenance of corporate image and etc., which were mostly adopted by many corporates, composing of a variety of internal and external audit inspection to ensure the effective and flawless operation of the system. As a result, how to enhance the audit performance has naturally become the key to the effectiveness of audits.
This research study aims to investigate and assess the performance of internal audits by using the various corporate internal auditing process and service and adopting “the quantified service quality research mode” asserted by the three scholars—P.Z.B., to collect the questionnaires from the C company’s auditors, and to explore the key factors influencing on the audit quality and audit performance via SPSS, as well as to examine the differences of the auditors’ style, ready attitudes for being audited, and the auditors’ performance.
Through a case study of the C Company, the findings of this research study are inclusive of:
1. The four service quality dimensions were found the significant impact on the effect of the audit performance.
2. The flexible “auditor’s style” in compliance with the “ready attitudes for being audited” was found easier to prompt the audit performance, and both had a significant impact.
3. In the four service quality dimensions, the impact strength of the “empathy” for “audit performance” was weak, and there was no impact on the audit performance of the senior staff. These two points have elucidated that the employees in acknowledging the implementation on the auditing process as the integral part of the regulatory laws of the work, which was not necessary for relying too much on emotion for “empathy” to perform the audit.
4. Those being audited with “the style of continuous improvements” had the significant impact on the “audit performance” via the satisfaction of the “responsiveness”, which has signified the enhancement for audit performance shall begin from here.
Keywords：Internal Audit, Auditor’s Style, Audit Performance, Service Quality, Audited Attitudes