內部稽核主管為公司內部控制與風險監督之重要角色，其穩定性可能影響企業內部控制、風險管理及董事會監督功能。當企業發生總經理、財務主管或董事長異動時，可能代表企業面臨策略調整、治理關係重整，進而使組織不穩定性提高，惟過往文獻多聚焦異動對企業績效或財務報導品質之影響，本研究將焦點延伸至內部稽核主管，探討企業董事長/管理階層異動與內部稽核主管異動之關聯，檢視監督機制是否會隨組織變動而調整。實證結果顯示，總經理、財務主管及董事長異動皆與內部稽核主管異動呈正向關聯性，審計委員會則可能在管理階層異動時發揮穩定內部監督機制之功能，另外，在外部監督品質較高的情況下，發現董事長與管理階層異動對內部稽核主管異動之影響相對減弱，並且關聯性在不同產業與不同規模公司間存在差異。
本研究之結果使人事異動對內部稽核的文獻得予以補充參考，並提供台灣強制揭露內部稽核主管異動制度下之實證證據，可作為投資人、監理機關及企業評估公司治理與內部監督穩定性之參考。

The chief audit executive plays an important role in internal control, risk oversight, and corporate governance. When a firm experiences changes in its chief executive officer, chief financial officer, or board chairman, such changes may reflect strategic shifts, governance restructuring, or greater organizational instability. This study investigates whether firms adjust their internal monitoring mechanisms following such personnel changes. The sample includes Taiwan-listed and over-the-counter companies from 2014 to 2023, with firm-level data collected from the Taiwan Economic Journal (TEJ).
This study finds that chief executive officer, chief financial officer, and board chairman turnover are positively associated with chief audit executive turnover. These results indicate that changes in a firm’s management or governance leadership may be accompanied by adjustments in internal monitoring mechanisms. Further analyses suggest that audit committees may help stabilize internal monitoring mechanisms during management changes. The association is also weaker when external monitoring quality is higher and varies across industries and firm size. This study contributes to the literature by extending research on personnel turnover to internal audit leadership and provides evidence from Taiwan’s mandatory disclosure setting for chief audit executive turnover. These results may serve as a useful reference for investors, regulators, and firms in evaluating corporate governance quality and highlight the importance of chief audit executive stability in corporate governance.

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