審計機關ACL審計軟體之使用者滿意度暨實施成效分析的研究

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题名:	審計機關ACL審計軟體之使用者滿意度暨實施成效分析的研究
其它题名:	Dr.eye: The auditing authority ACL audit software user's satisfaction and implementing the research of analysis of related results audit body ACL audit software user research
作者:	林銘錫 Tony
贡献者:	李翠萍東海大學公共事務碩士在職專班
关键词:	關鍵詞：政府審計、電腦審計、淨效益現值;關鍵詞;使用者;滿意度;階段;效果 Keyword: Government audit, computer audit, net benefits current value;computer;already;future;after
日期:	2007
上传时间:	2011-03-18T06:00:17Z (UTC)
摘要:	本研究主要目的，乃係希望藉著ACL審計軟體實施後瞭解使用者之滿意度及成效分析的評估，茲以引荐審計機關依理性觀點判斷該電腦審計參與實際查核業務方針是否符合經濟效率、效能的要求，以作為嗣後該軟體賡續推動的決策參據及增強審計人員投入ACL電腦審計領域的十足信心，又可作為樹立各機關的標竿效果，進而達到成效分析技術擴展之目的。本研究的架構分為「理論文獻探討」、「問卷及訪談滿意度」、「以次級資料作實施成效分析」3個階段。蒐羅政府審計、電腦審計、實施成效分析三部分相關文獻彙整作深入翔實探討，發現該軟體功能非常強大，成效亦頗佳，且經問卷調查實際從事該軟體查帳者，希望了解使用ACL審計軟體以審計人員與審計單位二者觀點的滿意度情形，而以統計分析發現審計人員表達的滿意度很高；又深度訪談專家驗證較受質疑變項的實際意見。並蒐集次級資料作成效分析及核計淨效益現值，而求得實施成效甚高，顯見該軟體係值得持續推動的。審計機關實施電腦審計後使用者之滿意度及成效分析領域之探討係無止境的，無時無刻皆會湧進新的技術及有經驗者加入切磋。本研究針對上述主題顯已建構初步模式，惟亦發現與衍生出一些未來頗值得更加繼續深入探討瞭解與研究的課題。關鍵詞：政府審計、電腦審計、淨效益現值 Abstract This main purpose of research, it is the assessment hoping to make use of satisfaction and analysis of related results that ACL audit software understands the user after implementing, judge in accordance with the rational view by recommending the auditing authority now this computer audits participation and checks the business policy and accords with the demands for economic efficiency, efficiency actually, in order to as this software decision that Gang promote continuously join according to strengthen auditor drop ACL computer into audit the sheer confidence of field afterwards, as the model result of establishing every organ, and then achieve the purpose that the technology of analysis of related results expands. This research one it is for ' theory document probe into ','questionnaire and interview satisfaction’ since structures divide into, ' make analysis of related results with materials not secondary ' 3 period of stage. Collect government audit, computer audit, is it remit and exactly make and deepen the full and accurate discussion to implement the analysis of related results 3 parts of relevant documents, find this software function is very strong, the effect is also quite good, and is engaged in this person who checks accounts of software actually by questionnaire investigation, is it is it use ACL audit software with auditor and audit unit satisfaction situation, two of view to understand to hope, and find with statistical analysis the satisfaction that the auditor expresses is very high; And the depth interview expert proves that is relatively queried and changed the actual suggestion of one. Collect the secondary materials and do the analysis of related results and assess the current value of the net benefits, and it is very high to try to get effect, this obvious software department was worth promoting continuously. The user's satisfaction and discussion department of analysis of related results field have no limits after the auditing authority implements the computer and audits, will all pour into new technology and the experienced one and join and learn from each other all the time. Research this apparent to is it construct preliminary way to build already to above-mentioned theme, find and is it is it is it is it probe into understand and subject that study thoroughly to continue further to worth quite one future to appear to derive also. Keyword: Government audit, computer audit, net benefits current value
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