本硏究經文獻探討與因素分析法萃取影響國軍內部審核執行效果之因素，共萃取與審核人員適任能力有關的「專業技術能力」、「溝通協調能力」、「工作明確度」及「角色定位」，與內部審核整體環境有關的「超然獨立客觀性」、「管理階層的支持」及「業務功能複雜性」，與審核單位行政管理有關的「適當審核規劃」與「教育訓練」等九個因素。 硏究結果顯示，除「業務功能複雜性」與執行效果呈不顯著負相關外，其餘皆呈顯著正相關；而「溝通協調能力」 與「適當審核規劃」對執行效果有正向影響關係，獲得顯著水準外，其餘皆呈不顯著影響；內部審核整體環境對執 行效果並無顯著的直接影響，而是經由審核人員適任能力及審核單位行政管理對執行效果產生間接影響；審核人員 適任能力對執行效果除顯著的直接影響外，亦經由審核單位行政管理對執行效果產生間接影響；審核單位行政管理 對執行效果有顯著的直接影響。受測對象之間對目前內部審核的執行效果並無認知上之差異，但對影響因素之間有不同程度的認知。

This research has extracted factors from exploring contribution works and way of factor-analysis, which influence R.O.C armed force's internal auditing and performing effect. All on the factors are embraced and discussed, including expertise capability, communicative and coordinative capability, work definition, and role-designated, with which the audit staff’s adequate capability is concerned; as being the independent objectivity，managerial level support，and professional function complexity , with which the whole environment of internal audit is concerned; following the nine factors of educating and training process, and adequate audit planning (programming) , with which the audit unit^ administrative management is concerned. Except for being not so clearly of negative relation between professional function complexity and performing effect, the research consequence proved all factors are clearly positive-correlated with performing effect. Since only communicative capability and adequate audit programming presented positive influence to performing effect, for both acquired a clear support, others influence was not clearly presented. Every structural aspect (perspective) against performing effect has been proved and found as follows: there is not clearly direct influence between the whole environment of internal auditing and the performing effect, and rather than that is causing indirect influence agaist performing effect through auditing capability and administrative management of audit unit; the auditing staffs capability gives performing effect a clearly direct influence，it also produces indirect influence on performing effect，by way of audit unit’s administrative management; the administrative management adopted by audit unit gives direct influence to performing effect quite clearly. There is no disparate recognition among testees5 viewpoints of internal-audit performing effect, but growing different level of recognition among the influential factors.