內部稽核活動在公司治理扮演重要的角色，但是資源有限的情況下，內部稽核的範圍變得更擴大，由傳統的財務稽核擴大到營運稽核；內部稽核的角色變得更多元，稽核報告的使用者也擴大到內部利害關係人及外部利害關人；內部稽核活動變得更複雜化，由消極的防弊功能轉變成積極的為公司提供興利功能，所以有效的評估及改善風險管理、控制及治理過程，以達成組織的目標，變得更為重要。
內部稽核活動主要目的係增加價值及改善組織營運，但內部稽核人員在組織中是一個充滿衝突與矛盾的角色，在資源有限的情況下又如何能創造更大的價值是困難及重要的，故本研究探討以服務主導邏輯(Service dominant logic)的觀點進行內部稽核活動互動與價值創造的關聯性。
本研究透過問卷的設計及調查，研究對象聚焦於內部稽核人員與受查人員，受查人員回收有效問卷227份，內部稽核人員回收有效問卷103份，在本研究驗證下，得到(1)內部稽核人員以服務主導邏輯之觀點進行稽核活動之互動對價值共創-稽核活動滿意度有正相關；(2)受查人員以服務主導邏輯之觀點進行稽核活動之互動對價值共創-稽核活動滿意度有正相關；(3)內部稽核人員與受查人員均以服務主導邏輯之觀點進行稽核活動之互動對價值共創-稽核活動滿意度有正相關。
由實證結果可說明，內部稽核活動可以係以服務的觀點，即以服務主導邏輯的觀點進行，推翻以往進行內部稽核活動係以監督的觀點及內部稽核人員與受查單位人員是對立的角色，內部稽核人員可為服務提供者；受查人員為服務接受者，且價值創造非由一方主導而是需要參與者雙方共同參與互動產生，所以在稽核活動過程中，內部稽核人員與受查人員，以互相合作產生一加一大於二的效果共同創造價值。

In this research, a questionnaire whose study objects were concentrated on the internal auditors and auditees was crafted for investigation. The perspective of service-dominant logic was adopted to probe into the association between the interactions and value creation in an internal auditing activity. The empirical results explicated the internal auditing activity can be carried out from the perspective of service or the service-dominant logic. It was overthrown that the internal auditor and auditees were opponents from the perspective of the supervision. The internal auditors can be the service providers when the auditees can be the service recipients. The value co-creation is no longer predominated by one side but requires the collective participation and interactions for both involving sides. Therefore, in the process of an internal auditing activity, the internal auditors and auditees collaborate to create the synergy of value co-creation.

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