| Summary: | 碩士 === 國立臺北大學 === 公共行政暨政策學系碩士在職專班 === 105 === Performance audit is developed in many countries, and it has become a key direction of National Audit Office(NAO). The effectiveness of performance audit is highly relevant to good governance of government. However, there are only a few literatures discussed about it. The key factors affecting effectiveness of the implementation of performance audit are not clearly verified, not to mention the relationships and importance between these factors. Therefore, the purposes of this study are verifying the key factors affecting the effectiveness of NAO's performance audit, and making specific suggestions to urge the government to facilitate good governance.
In this study, we use the document analysis to induce and deduce the possible key factors affecting the effectiveness of NAO's performance audit. Factors are listed below：1. the professional skills of auditors, 2. the auditors’ identification, 3. the operation mode of performance audit, 4. the design of government auditing system, 5. the soundness of regulations, 6. the appropriateness of evaluation standards, 7. the manpower and funds on performance audit, 8. the connectivity of external resources, 9. the concerns of Legislative Yuan and Control Yuan, 10. the degree of auditees' cooperation. Followed by the nature and type of key elements aforementioned, we conclude four aspects：the professional skills and identification of auditors, environment of audit operations, input of audit resources, and support from clients, respectively. Then, we use the expert questionnaire mode to confirm the appropriateness and representative of the key factors affecting the effectiveness of the implementation of performance audit. Next, we design matrix questionnaires under DEMATEL methodology and send them to the experts to fill up. We analyze the results afterward.
We find that 10 key factors aforementioned really affect the effectiveness of NAO's performance audit. The No.1,4,5,7,8,9 belong to “cause” group, and the No.2,3,6,10 belong to “effect” group. The primary key factors that affect the effectiveness of performance audit are No.1,4 and the secondary key factors that affect the effectiveness of performance audit are No.5,7,8,9. The key factor that has low interaction and influence with other factors is No.10. The factors that are the most easily influenced by other factors are No.2,3,6.
According to the research result, we make recommendation as follows：
First, in the aspect of the design of government auditing system, we suggest NAO consult the advanced countries and strive to personnel and budget independence in order to get rid of executive agencies’ constraint and to increase detachment and independence of duties and functions of audit. We also suggest that NAO revise the regulation regarding final audited amount statement and issue a certificate of approval to the agencies concened in order to make resource of performance audit be abundant and to improve the effectiveness of performance audit.
Secondly, in the aspect of auditors’ professional skills, we suggest NAO attract specialists to serve in NAO. We also suggest NAO continuously implement on-the-job training so as to be line with trend.
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