| Summary: | 碩士 === 國立彰化師範大學 === 公共事務與公民教育學系 === 104 === The mainly object of the study is for the auditors who hold on occupation in the national audit office by the system of Examination. :1.Are they qualified to the position and be able to hold this occupation? 2. Are basic education and training make them fit the position? 3. What difficulty are performance auditors going to face?
37 performance auditors with certificate in civil service examination between 2011-2015 (some majored in public administration) have been asked to fill in a detailed questionnaire to find out their assign , personality and the influence of Mentoring and job train programs on their career development.The thesis expects to provide the useful suggestions for a student majored in public administration aspiring to be a performance auditor.
This thesis has six conclusions: (1)The years of work has a significant positive effect for subjective and objective auditing performance .The experience and professional knowledge are important factors of enhancing professional technical and auditing performance.(2)The education and training have significant positive effect for subjective auditing performance ,it reflects fairly a fact that performance auditors recognize the education and training. (3)The performance auditors recognize the financial audit courses should be taken for them during the internship training, because it is useful for promoting their professionalism to deal with jobs in future.(4)The performance auditors almost have an internal control personality(26 persons,accounting for 86.7% of all valid questionnaires) ,and have better subjective and objective auditing performance.(5)The higher score in item recognition of the questionnaire the performance auditors got ,the better subjective and objective auditing performance they have.(6)The performance auditors in central government and municipalities audit agencies have better subjective and objective auditing performance than those in counties audit agencies.
The thesis have four suggestions：(1)To strengthen the performance auditors’financial audit professionalism can promote the scope and depth of financial inspecting more effectively and exert insight and foresight audit function.(2) To arrange financial audit courses for new performance auditors is an priority task of NAO.it promotes their professionalism to deal with future jobs.(3)To establish properly Mentoring programs are suitable for audit agencies culture and to encourage the auditors develop continuously their career plans and interpersonal relationships ,and to help the auditors fulfill lifelong learning of professionalism.(3)A new performance auditor should be assigned to central government audit agencies that have sufficient human resources and better training environment for he or she to be an excellent auditor.
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