本研究是針對國軍內部審核單位智慧資本的內容作ㄧ深入探討，經參考相關內部審 核、智慧資本文獻及訪談國防部主計局內部審核處人員，發展55 項智慧資本衡量指標， 分屬「人力資本」、「結構資本」與「關係資本」三大構面。經由因素分析法萃取智慧資 本的關鍵因素，人力資本構面萃取「工作能力」、「專業知能」、「工作凝聚力」與「學歷 程度」四個因素；結構資本構面萃取「審核作業效率」、「知識管理與創新」、「審核技術」 與「資訊化環境」四個因素；關係資本構面萃取「與內部協調合作」及「與外部互動關 係」二個因素。另以AHP 分析結果，除「專業知能」與「工作能力」在人力資本的重要 性排序稍有變化外，其餘關鍵因素在各資本結構的重要性排序與因素分析法的重要性排 序是相同。本研究結果皆反映「專業知能」及「工作能力」對國軍內部審核單位是非常 重要的智慧資本，而「與外部互動關係交流」、「學歷程度」與「資訊化環境」是較不重 視的智慧資本。

This research aims to hold a considerably debate on the auditing units’ intellectual capital in National Defense Armed Forces. By ways of reviewing relevant audit and intellectual capital written works, and of interviewing with a few of the audit members in National Defense Comptroller Bureau, we developed fifty-five measuring indicators. Which are attributed to three constructional catalogues, such as “manpower capital” , “constructional capital” and “coordinative coherency capital”. By using method of factor analysis, the following key factors of intellectual capital are acquired : the “manpower capital” is extracted with four factors, which are as “working capability”, “professional expertise”, “work coherency”, and “personal educated degree” ; the “constructional capital” is extracted with four factors, which are as “auditing efficiency”, “innovation and knowledge management”, “auditing techniques”, and “informationalized condition” ; as for the “coordinative coherency” is extracted with two factors, which are “internal coordination and cooperation” and “interacting with external environment”. Except for above, other findings are based on the Analytical Hierarchy Process （AHP）, which shows the importance of “professional expertise” and “working capability” in manpower capital a few differential priority, the other key factors’ importance of priority in various capitals are the same as what the factor analysis method shows. This research reflects that “professional expertise” and “working capability” are two very important items of intellectual capital in military auditing departments, the least important factors of intellectual capital are following with “interacting with external environment”, “personal educated degree” and “informationalized condition”.