실천공학교육논문지 (Journal of Practical Engineering Education)

  • 제14권1호
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  • Pages.37-48
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  • 2022
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  • 2288-405X(pISSN)
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  • 2288-4068(eISSN)
한국실천공학교육학회 (Korean Institute for Pratical Engineering Education)
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IATF 16949 자동차 품질경영시스템 내부심사가 조직의 성과에 미치는 영향

An effect of Internal Audit of IATF 16949 Automotive Quality Management System on the Performance of Organization

  • 주대성 (한국기술교육대학교 대학원 산업경영학과) ;
  • 이문수 (한국기술교육대학교 산업경영학부)
  • Joo, Daesung (Graduate School of Industrial Management, Korea University of Technology and Education) ;
  • Lee, Moonsu (School of Industrial Management, Korea University of Technology and Education)
  • 투고 : 2022.04.19
  • 심사 : 2022.04.28
  • 발행 : 2022.04.30
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초록

본 연구는 IATF 16949 자동차 품질경영시스템 내부심사가 기업의 성과에 미치는 영향에 대한 분석을 통해 기업의 내부심사 현황을 파악하고, 기업의 내부심사 프로세스 활성화를 위한 대안을 제안하고자 한다. IATF 16949 자동차 품질경영시스템 내부심사의 특성을 나타낼 수 있는 '내부심사원 역량, 내부심사 기획, 내부심사 시행, 인프라, 문화/환경 및 최고경영자 지원'이 기업의 내부성과 및 경영성과에 미치는 영향 관계를 실증분석으로 규명하였다. 또한 기업의 성과를 향상시킬 수 있는 요인으로 제시되는 매출액 기준에 따른 기업의 규모 및 인증유지기간을 조절변수로 기업의 성과와의 관계에서 어떠한 조절 효과를 보이는 지 확인하였다. 회수된 설문서를 SPSS 프로그램을 활용하여 기술통계, 탐색적 요인분석과 신뢰성 분석 및 다중회귀분석을 하였고 연구결과를 분석한 결과, '독립변수인 내부심사 기획, 내부심사 시행, 문화/환경 및 최고경영자 지원'이 매개변수 및 종속변수인 기업의 내부성과 및 경영성과에 영향을 주는 것으로 나타났다.

This study analyzed the effect of internal audit on the performance of the IATF 16949 automotive quality management system to understand the internal audit of companies and propose measures to activate the company's internal audit process. It was identified with the empirical analysis that 'The internal auditor competence, internal audit planning, internal audit implementation, infrastructure, culture/environment, and CEO support' to characterize IATF 16949 internal audit of automotive quality management system affects the internal performance and business performance of the company. In addition, I checked the size of the company and the period of certification period as moderating variables according to the sales based on the presented as factors that can improve the performance of the company, and how the moderating effects are seen in the relationship with the performance of the organization. I did analysis of technical statistics, exploratory factors, reliability, and multi-regression analysis with SPSS program. I summarized the results of the study, as a result of that, it was found that the internal audit planning, internal audit implementation, culture/ environment, and CEO support of independent variables affected the parameter and dependent variables (the internal performance and management performance of companies).

키워드

과제정보

이 논문은 2022년도 한국기술교육대학교 교수 교육연구진흥과제 지원에 의하여 연구되었습니다.

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