政府審計人員運用審計軟體Audit Command Language實務之探討

A Study of Application of Government Auditor Software ACL

鄭秀敏(Hsiu-Min Cheng)

指導教授 ： 蔡信夫

淡江大學/管理學院/會計學系碩士班/碩士(2005年)

https://doi.org/10.6846/TKU.2005.00043

摘要

行政院為增進政府施政之效率，於民國90年4月通過電子化政府推動方案，各級行政機關業務大部分已電腦化，審計人員面臨此重大變革，除會計與審計之專業領域外，尚須具備電腦技術及相關技能，方能達成審計效能。而審計部為配合電子化政府，近年來亦積極推動運用審計軟體ACL輔助查核。本研究藉由對實際從事審計工作之審計人員及各級政府機關之主計人員進行問卷調查，匯集查核者與受查者之不同觀點，深入瞭解審計人員運用ACL時所面臨之實務問題及瓶頸，進而獲取受測者對電腦輔助審計技術之相關見解與建議，作為日後改革之參考。
本研究首先蒐集相關文獻，進行研究設計，針對審計人員及主(會)計人員進行問卷調查，採用敘述性統計、變異數分析(ANOVA)統計方法，作資料的彙整、比較及分析。
實證結果發現：
1.審計人員對電腦輔助審計技術之專業能力，尚有不足。
2.亟待調整電腦輔助審計政策，以符未來審計業務的發展。
3.各級行政機關尚未建立內部之電腦稽核系統。
4.大部份的受查者皆支持審計人員運用電腦輔助審計技術進行查核。
本研究針對上述問題，就政府審計機關、審計人員及各級行政機關提出以下幾點建議：
1.對政府審計機關之建議：(1)加強審計人員教育訓練，及後續訓練管理。(2)建立審計資訊化系統。(3)加強電腦系統內部控制及效益評估。(4)建立電腦審計諮詢機制。(5)加強審計人員對EXCEL之實務與專業的應用。
2.對審計人員之建議：(1)加強電腦輔助審計技術及電腦資訊系統專業知識及能力。(2)改進查核方法，以提升審計品質。
3.對各級行政機關之建議：(1)宜配合審計人員執行電腦輔助審計技術查核。(2)建立內部稽核模組，以降低電腦化所衍生的風險。(3)內部審核人員亟待加強電腦輔助審計技術之專業知識與技能。

關鍵字

電腦輔助審計技術 ； 審計軟體ACL ； 審計機關 ； 審計人員

並列摘要

In order to improve the administrative efficiency of governments, Executive Yuan had adopted an e-government propelling project in April, 2001 year. Now most administrative affairs are being managed by computers. Auditors face with such an important reformation, consequently they have to learn connected computer techniques and knowledge to increase audit efficiency. For matching e-governments, Ministry of Audit has actively prompted auditors to use audit software ACL to examine and check administrative affairs. In this study, questionnaire and intensive interview are two ways to collect data and information. By consulting different levels of auditors in varied audit agencies, we acquire different point of view and suggestions from auditors and examined officers. Then we can thoroughly comprehend what bottle- neck auditors have experienced and take their opinions as reference to reform computer assisted audit affairs.
In this study, we collect related documents and design research progress. Then we use the methods of Descriptive Statistics and Analysis of Variance（ANOVA）to classify, compare and analysis data.
The empirical results are summarized as follows：
1.The professional competency of auditors is not enough yet.
2.Ministry of Audit needs to adjust the policy of computer assisted audit for keeping up with the development of audit management.
3.Every level of administrative institutions has not established their own inside computer audit systems.
4.Most of the examined officers indeed support auditors to use computer assisted auditors technique to examine and check their administrative affairs.
This study makes suggestions on the former problems for Ministry of Audit and all its institutions, auditors and varied administrative institutions as follows:
1.Suggestion for government audit institutions: (1)Enforce auditors educational training and give them a series of continual assistance. (2) Establish computerized audit system. (3) Improve the inside control of computers and give evaluation of its advantage. (4) Establish computerized audit consultative structures. (5) Enforce the auditors to improve their professional abilities in EXCEL application.
2.Suggestion for auditors: (1) Enforce your audit technique and professional knowledge as well as abilities of computerized system. (2) Improve your methods of checking to raise the quality of audit.
3.Suggestion for government’s administrative institutions:(1) Match auditors to execute computer assisted audit technique check.(2) Establish inside checking models to decrease the loss produced from computerized system.(3)The inside check members need enforcing your computer check technique and abilities.

並列關鍵字

Computer Assisted Audit Technique ； auditor software ACL ； Ministry of Audit ； auditor

參考文獻

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