辦理績效審計對我國審計機關之影響

我國政府審計制度創建於1912年，政府審計初始，以合法性審計為主。隨著時代變遷，公部門面對日新月異的公共問題，公共治理模式亦不斷變革創新。近年來，為因應各界對公共治理之需求及順應國際審計發展思潮轉變，我國政府審計實務重心已由強調財務收支責任之遵循審計，轉向績效審計發展。而此項改變並不容易，不僅涉及人員的進用，尚且涉及培養新的組織文化。我國審計機關推動績效審計，對審計機關組織文化造成相當大的衝擊，影響所及，可能包括審計人員接受程度、審計人員需具備不同之技術能力、審計人員與受查機關人員（或利害關係人）之互動關係、及是否與傳統所辦理的合法性審計衝突等。本研究透過績效審計之相關理論及文獻之分析，歸納及推論辦理績效審計對審計機關可能之影響為獨立性、專業性、人力資源、合法性審計等四大面向。再運用深度訪談法，以驗證對我國審計機關的影響因素。依據上述研究結果，研提十一項政策建議如下：一、允宜增置政府審計人力及爭取預算經費暨人力配置之自主權，並適時增修審計長任期。二、研議設置專責績效審計單位之可行性，俾使人員專業得以充分發揮。三、進用多元背景人員且加考口試，並運用遴選現職人員方式補足人力。四、績效審計允宜強調專業性與科學性，以建立社會之信任感。五、強化行政機關內部控制與稽核，建立獨立且能運作之內部稽核單位。六、允宜辦理合理之績效審計案件及提升績效審計品質。七、洞察及前瞻意見不宜強制受查機關接受。八、強化訓練課程之深度及廣度，俾使受訓者獲致最大效益。九、審計工作宜重質不重量，允宜加強深度及影響力。十、辦理績效審計各階段允宜加強諮詢外部專家。十一、委託專家學者深入研析審計制度。

關鍵字

績效審計；獨立性；專業性；人力資源；合法性審計

並列摘要

The government audit system of Taiwan was established in 1912. The government audit initial, by the legitimacy audit primarily. With the changes of the times, the public sector is faced with the ever-changing public issues, and the public governance model is also constantly changing and innovating. In recent years, in response to the demand for public governance and the change of international audit development, the focus of Taiwan's government audit practice has shifted from emphasizing financial revenue and expenditure responsibility to performance audit. This change is not easy. It involves not only the recruitment of staff, but also the cultivation of a new organizational culture. Taiwan's auditing organizations promote performance auditing, which has a considerable impact on the organizational culture of the auditing organizations. The impact may include the degree of acceptance of the auditors, the auditors need to have different technical capabilities, the interaction between auditors and the personnel of the investigated authority or interested parties, and whether the audit is in conflict with the traditional audit. Through the analysis of relevant theories and literature on performance audit, this thesis concludes and deduces the possible impacts of performance audit on auditing organizations in four aspects: independence, professionalism, human resources and legality audit. Based on the above, to proof the research with depth interviewing method and verify the influencing factors of Taiwan's auditing organizations. To research and propose eleven policy proposals below based on the above-mentioned research results. First, it may be possible to increase the autonomy of the government audit manpower, strive for budgetary funds and manpower allocation, and the tenure of Auditor General can be modified and increased. Second, to research the feasibility of setting up a dedicated performance audit unit will enable the professional staff to fully utilize. Third, recruitment of staff with diverse backgrounds plus oral examinations and recruitment of current staff to complement manpower. Fourth, Performance audit should emphasize professionalism and science to build a sense of trust in society. Fifth, Strengthen internal control and audit of administrative agencies, and establish an independent and operational internal audit unit. Sixth, To handle reasonable performance audit cases and improve the quality of performance audit. Seventh, insights and foresight opinions should not be forced by the investigated authority to accept. Eighth, to enhance the depth and breadth of the training course to maximize the benefits of the trainees. Ninth, audit work may be place more emphasis on quality than quantity, and strengthen depth and influence. Tenth, it may be possible to strengthen consultation with external experts at all stages of performance audit. Eleventh, Entrusting experts and scholars to deeply research and analyze the government audit system.