1.Internal audit functions positively influence the size of IAD. Most organizations determine the size of their IADs in accordance with their expected functions of internal audit.

• 内部稽核之功能对稽核单位规模有正向显著的影响，显示我国上市柜公司系依据其内部稽核功能之强弱，以决定其稽核单位的规模。