公部門導入知識管理運用之探討-以審計機關為例

• Main Authors: Cheng-hsiung Wang, 王正雄
• Other Authors: 簡雪芳
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/15185795984528805285

碩士 === 東吳大學 === 會計學系 === 97 === A Study of Practice of The Knowledge Management In The Public Institutions：An Example of Auditing Institutions Abstract Besides the Congress,the audit organization is the most independent of the public sectors.The audit organization is the institute to review the spending of the government agencies.With Information Technology(IT) and the set up of good control system,it is easier for the auditors to collect information and accumulate enough experience for sharing among colleagues to promote the function of the audit department. Beside descriptive statistics, this research presents a detail analysis of valid questionaires based on auditors and general staff,which were processed by the T-test statistics analysis to find individual difference for different sexes, duties, positions, education etc.,and then by the ONE-WAY-ANOVA statistics analysis to find individual difference for different ages, units, years of service etc. This research reaches the following conclusions： 1.Knowledge Management(KM) sharing function is generally defective among both auditors and general staff. 2.Most senior staff acknowledge the necessity of the KM and have stronger desire for the organizational culture of sharing informations, cooperation,and trustfulness. 3.Auditors are the first line of KM,so they lay stress on it more than the general staff. 4.Non-chiefs have less desire for the KM,maybe due to higher work pressure. 5.Junior staff, below 40 years of age and 5 years of service, have stronger desire for learning and obtaining experience. Based on the research conclusions, have the following suggestions to the audit organization： 1.To establish a channel for sharing and communciation. 2.To build up the consciousness of the low-aged and less-experienced in KM concept. 3.To strengthen leadership and creating of the chiefs. 4.To strengthen the consciousness of non-chiefs in KM concept. 5.To strengthen the consciousness of local audit department in KM concept. Key Words：Knowledge Management(KM), Audit qrganization, Information Technology(IT), Questionaires, Descriptive statistics, T-test statistics analysis, ONE-WAY-ANOVA statistics analysis.