會議論文
| 學年 | 94 |
|---|---|
| 學期 | 1 |
| 發表日期 | 2005-09-29 |
| 作品名稱 | 政府審計人員運用審計軟體Audit Command Language實務之探討 |
| 作品名稱（其他語言） | A Study of Application of Government Auditor Software ACL |
| 著者 | 蔡信夫; 鄭秀敏 |
| 作品所屬單位 | 淡江大學會計學系 |
| 出版者 | 臺北縣淡水鎮 : 淡江大學 |
| 會議名稱 | 2005年兩岸會計與管理學術研討會 |
| 會議地點 | 臺北縣, 臺灣 |
| 摘要 | 審計部為因應電子化政府，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，深入暸解審計人員運用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。研究結果發現: 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。 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. 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. |
| 關鍵字 | 電腦輔助審計技術;審計軟體ACL;審計機關;審計人員;Computer Assisted Audit Technique;auditor software ACL;Ministry of Audit;auditor |
| 語言 | zh_TW |
| 收錄於 | |
| 會議性質 | 兩岸 |
| 校內研討會地點 | 淡水校園 |
| 研討會時間 | 20050929~20050929 |
| 通訊作者 | |
| 國別 | TWN |
| 公開徵稿 | Y |
| 出版型式 | |
| 出處 | 2005年兩岸會計與管理學術研討會論文集(下)，頁E1 1-30 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64449 ) |