透過您的圖書館登入
IP:3.238.228.191
  • 學位論文

政府審計人員教育訓練對審計績效之影響

The Influence of Government Auditors’ Training on Audit Performances

指導教授 : 辛炳隆

摘要


審計機關以人為本,審計人員之審計績效與審計品質繫於其專業素養,而專業素養實有賴於精實的養成教育,因此如何透過教育訓練方式,提升審計人員之人力資本,實為創造審計價值的最大關鍵。審計部極為重視教育訓練,筆者爰以「政府審計人員教育訓練對審計績效之影響」進行研究,冀望藉此瞭解:(1)政府審計人員參加教育訓練的次數及課程類別多寡,對審計績效是否具顯著影響。(2)教育訓練的學習動機對學習成效是否具顯著調節作用,進而顯著影響審計績效。 經對審計部各審計單位,審計服務年資滿三年以上之基層審計人員進行問卷調查,共計回收290份有效問卷,運用SPSS、Stata統計軟體進行迴歸分析結果,獲取五項研究結論:(1)教育訓練對主觀審計績效具顯著正向影響,相當程度反映審計人員滿意並肯定審計部開辦之教育訓練課程。(2)教育訓練對客觀審計績效構面之影響未臻顯著,教育訓練轉移效果較低。(3)教育訓練對主觀審計績效具顯著正向影響,惟對客觀審計績效之影響未臻顯著,顯示教育訓練雖係提升工作績效之重要途徑,然而並非唯一要徑。(4)學習動機對主觀訓練成效具顯著正向調節效果,惟對客觀訓練成效不具調節作用。(5)審計年資對主客觀審計績效,均具顯著正向影響,審計知識與經驗的累積,係精進審計績效的重要因素。 茲依據上述結論,謹擬具六項建議事項,提供審計部作為規劃教育訓練參考:(1)調整教育訓練授課模式,著重角色扮演、情境模擬等方法,以強化訓練轉移效果。(2)加強掌握審計人員學習動機,作為規劃訓練課程準據,以達成事半功倍的訓練成效。(3)建構訓練成效追蹤機制,瞭解學員參訓情形與實效,作為規劃訓練與績效考評參據。(4)建構優質學徒機制,將資深人員豐富工作經驗,薪傳資淺人員,以精實查核技能。(5)重視主管領導統御才能,營造組織學習文化,提升正向轉移氣氛,增進審計績效。(6)建立審計人員與時俱進的終生學習觀念,提升審計專業能力,創造優質審計績效。 關鍵字:審計;績效;教育訓練;學習動機;迴歸分析

關鍵字

審計 績效 教育訓練 學習動機 迴歸分析

並列摘要


An auditing body is founded on humanity. The performance and auditing quality of auditor lies in his/her professionalism and the professionalism is developed through solid training and education. The upgrade of the calibre of the auditors, therefore, is the key to the creation of auditing values. The author conducts the research with the topic of “The impact of training and education of government auditors on auditing performance” for understanding: (1) whether the frequency of participation of the auditors in training and education and the course varieties thereof has a strong impact on the auditing performance. (2) whether the learning motives can substantially regulate the learning effect and thus affect the auditing performance to a considerable degree. A questionnaire survey was conducted among the basic level auditors who have been in the auditing service for more than three years and the SPSS and Stata statistics software programs were used for regression analysis. Five conclusions are obtained: (1) Education and training have a more positive impact on subjective auditing performance, reflecting the satisfaction and recognition of auditors on the training courses launched by. (2) Education and training have no strong impact on objective auditing performance the effect of education and training is low. (3) Education and training have a strong positive impact on subjective auditing performance, but has no strong impact on objective auditing performance, an indication that education and training are an important means but not the only means of improving the work performance. (4) The learning motives have a strong positive regulating effect on subjective work but has no regulating effect on objective training.(5) The seniority of auditors has a strong positive impact on both subjective and objective auditing performance. The accumulation of auditing knowledge and experiences is an important factor of improving the auditing performance. Based on the literature and the abovementioned study conclusions, the author would like to provide six suggestions for reference by the National Audit Office on education and training: (1) Adjust the training model with an emphasis on role-play, scenario simulation to strengthen the training effect. (2) Better understand the learning motives of the auditors as the basis for training course preparation for a highly efficient and effective training. (3) Create a training effect monitor system to check the learners’ participation in and the effect of the training as the basis of training planning and performance assessment. (4) Build a quality apprenticeship system for the senior staff to transfer their rich work experiences to the junior staff for honing the auditing skills. (5) Attach importance to the leadership talent of the supervisors and create a learning culture in the organization for positive transfer of knowledge and experiences and improving the auditing performance. (6) Impregnate the auditors with the concept of life-long learning for upgrading the auditing professionalism and bringing about quality auditing performance. Keywords: auditing;performance;training and education;learning motives;regression analysis

參考文獻


6.Bushnell, David S.,(1990).“Input, Process, Output: A Model for Evaluation Training”, Training & Development Journal, pp.41-43.
23.劉念琪、龐寶璽、林俊宏(2005),人力資源管理研究在臺灣∼十年(1993∼2002)回顧與展望,人力資源管理學報 5:3
15.陳惠紋(2009),榮民醫院新進護理人員職前教育訓練、服務行為與工作績效關係之研究,暨南國際大學�終身學習與人力資源發展碩士學位學程�碩士論文
11.張火燦、繆敏志、江宜芹(2012),獎賞敏感性與懲罰敏感性對工作績效之影響,文大商管學報/Business Review Vol.17,No.1,2012
24.蔡華華、張雅萍(2007),學習動機對學習成效之影響--以領導行為為干擾變數,中華管理學報,8:4 [民96.12],頁1-17

被引用紀錄


林倩如(2014)。企業內部訓練成效之評估:以國內某泛公股發卡銀行為例〔碩士論文,國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342%2fNTU.2014.01384

延伸閱讀