An Empirical Study of Performance Audit Practice in R.O.C.

• Main Authors: Yuh-Huang Lu, 盧煜煌
• Other Authors: Ching-Hsi Yang, Ph.D
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/19219161819794578230

碩士 === 國立臺北大學 === 會計學系 === 93 === The purpose of this study was to investigate and evaluate the performance audit practice in R.O.C., and proposes improvement methods based on review of the performance audit system and practices in Britain, and U.S.A. This study was made through a questionnaire survey that was designed with National Audit Office, and Directorate-General of Budget, Accounting and Statistics. The auditors of the National Audit Office, and accountants in central and local governments answered the questionnaires, the result of which will be analyzed mainly in the ways of descriptive statistical analysis, ANOVA and difference analysis. The result of various analyses would come as a feedback to support or modify the ways of operation found in the case subject to our study. The following results are concluded: 1.Audit related (1) Developing Government Auditing Standards. (2) Information disclosure for enhancing the timing of performance audit. (3) Enhancing the effect of performance audit for preparation and review of fiscal year budget. (4) Amendment to the Audit Act and Enforcement Rules of Audit Act. (5) The planning of project auditing plans needs to be improved. (6) Enhancing the decision-making power of recruiting and budgeting. 2.Accouting related (1) The internal control quality of the government agencies needs to be improved. (2) Developing Governmental Accounting Standards. (3) Evaluation of program effect and efficiency should be strengthened. (4) The result of performance evaluation could be a feedback to modify the preparation of fiscal year budget. (5) Bonus system could be connected properly with the result of performance evaluation.