由於資訊科技之蓬勃發展,為了提升企業營運績效,資訊系統之應用已遍及企業間之各個層面,然而日趨複雜之企業資訊科技環境與逐漸增加之法規遵循要求,使得稽核人員之查核工作面臨相當大的挑戰,而為了更有效率的進行查核工作,如何善用電腦稽核人員間之查核經驗與知識,以提升查核效率與確保查核結果,已是不得不正視之重要議題。 本研究以問卷調查進行實證研究,分析電腦稽核人員職能指標、社會交換理論構面因素與電腦稽核人員分享意願和分享行為之關連性,探討在社會交換理論基礎下,電腦稽核人員之職能差異對其稽核經驗知識分享意願的影響,以找出影響其進行稽核經驗知識分享意願所應具備之特質與能力,進而有助於專業電腦稽核人員知識分享的推動。 研究結果顯示,社會交換理論之信任與權力因素、以及電腦稽核人員職能之技術能力與專業知識因素,會顯著影響稽核知識分享意願。另外,針對電腦稽核工作經驗與職級不同之分析發現,其中具有電腦稽核工作之人員,其知識分享意願較受信任因素影響;而稽核主管之人格特質使其通常具有分享意願,因此若能透過稽核主管能進一步推動稽核部門之知識分享風氣,將能協助稽核人員快速學習新的職能,減低稽核部門資訊科技落差之問題,進而能在有限之時間與資源下,提供企業有效之評估控制,以達成最佳化之營運績效。
Various information systems (IS) have been widely adopted by many organizations for improving business performance in recent years. However, computer auditors face the considerable challenges with audit work, which result from complicated IS environment in business and numerous laws needed to be obeyed. Therefore, experience and knowledge sharing among computer auditors for improving audit efficiency and assuring correct result is one of important issues. In this study, we focus on investigating the impact of computer auditors' competence differences on the intention of knowledge sharing. The data are collected from questionnaire respondents and used to test the hypotheses which built based on the literature. The results of this study show that trust, power, Technical capacity and professional knowledge are the significant factors affected the intention of knowledge sharing. In addition, there are different analytic results on various levels of work experience and job positions. For computer auditors having audit experience, trust is the major factor affected the intention of knowledge sharing. For audit executive, their personal characteristics is the most important to affect the intention of knowledge sharing.