本研究運用104及1111人力銀行網站刊登之內部稽核人員招募資訊，分析招募企業之稽核需求原因、對內稽人員之期望及所給予之薪資待遇。研究結果發現，採自願性設置之台灣非公開發行公司，內部稽核需求相當高，除集團稽核或IPO推動需求外，另有符合法令規範外之實質需求。服務性質方面，企業較著重專案執行後之結果溝通及進度監控。多數職缺之工作內容係與控制相關，僅有少數提及風險管理及治理過程。資格條件方面，企業首重內稽人員之溝通能力，有不少企業較重視學歷而不論其科系為何，抑或更在乎內稽人員之工作經歷或核心能力。本論文另針對招募樣本中之公開發行以上公司實證探討工作待遇之決定因素。實證結果顯示，職缺有集團稽核或上市櫃推動需求、工作地點在海外、內稽人員符合法令規定適任條件、工作年資越深，企業會給予顯著較高之薪資待遇。

Based on the recruitment information of internal auditors posed on 104 and 1111 human resources websites, this study analyzes the demand for internal audit, including understanding the expectations for internal auditors, and salaries offered for the position. The results indicate that private companies have high demand for internal audit even though their establishment of internal audit function is not mandatory in Taiwan. Companies pay more attention to results communicating and progress monitoring after performing the internal audit. The internal audit activities of most job vacancies are related to control, less on risk management and governance processes. With respect to qualifications of internal auditors, most companies emphasize communication skills, degree of education, work experience and competencies. This study also uses listed company as research samples to investigate determinants of salaries paid to internal auditors. The empirical results indicate that job vacancies with group audit requirement or in IPO processes and jobs located in foreign countries are associated with higher salaries. In addition, companies tend to offer higher salaries to internal auditors who are more experienced and meet qualifications required by regulations.

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