鑑於我國商業銀行遭受亞洲金融危機與高逾放比例之侵襲，加上日益競爭之經學環境，致使其學運日漸困難，因此如何能強化其組織既有功能，以提升其學運績效乃是一重要的課題。本研究從銀行之學運績效出發，以內部稽核的觀點，試著去探討其間的關聯性。根據四十家商業銀行高階主管回函的資料分析，本研究發現內部稽核越好的銀行，其淨值報酬率及逾放比例皆顯著優於其他銀行。本研究的結呆對競爭激烈的商業銀行，實有重大之管理意涵。

Because of the impact from Asian financial crisis and huge overdue loans， plus the increasing competition in the industry， the commercial banks of the country have faced a tough operating environment. Thus， how to restructure and strengthen their functions has become a key issue for the banks. Taking a viewpoint of internal audit， the purpose of the study was to examine its relationship with operating performance for the commercial banks. Based on the data from 40 high-level managers of the commercial banks， the study found that internal audit indeed plays a critical role in terms of ROE and rates of overdue loans. The implications of the study to the commercial banks were fully explored and explained in the concluding section.