A Study on the Measurement and Management of Audit Performance - Application of the SAI PMF

• Main Authors: Liu, Mei-Hung, 劉美宏
• Other Authors: Huang, Chin-Tan
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/349p88

碩士 === 銘傳大學 === 管理學院高階經理碩士學程 === 107 === 　　With the new public governance trend, government auditing is a key element of a good public governance structure. Government auditing also plays an important role in building good governance in the public sector. Government auditing is one of the important aspects of the government's financial supervision system and public governance. All the staff of the auditing organization work together to improve audit effectiveness. Therefore, the thesis is to measure and manage the performance of government audit. 　　In this thesis, we use the Supreme Audit Institutions Performance Measurement Framework (SAI PMF) as a framework ，we took in-depth interview and analysis methods to conduct qualitative research. First, we collect government audit performance measurement and management literature and information, and determining 2017 as the observation period, we analyze and record the Supreme Auditor's Audit quality and reporting, Financial Management, Assets and Support Services, Human Resources and Training through SAI PMF interviews. In terms of scope, the auditor self-assessed the SAI PMF performance indicator project dimension as a step to implement the government audit international standard ISSAIs. In addition, the auditors self-assess the performance indicator project of SAI PMF by questionnaire, and evaluate the performance of each unit and whether there is any difference in performance of each unit. 　　Through SAI PMF as a measure of the substantive content government audit performance, it is found that the essence behind the hidden things is that information asymmetry and management quantification are more important than quality, and should focus on the setting of key performance indicators. The dynamic results of things appearing along with time, the so-called performance measurement is not only a benchmark problem, but also a human problem. In this thesis, a self-assessment questionnaire for the performance of the analysis with chi-square method was used. The results showed that among the 13 performance items, Audit coverage, Financial audit standards and QM, Financial audit process, Compliance audit standards and QM, Compliance audit process, reject H0, showing that there are differences between the five performance units, and the rest are no different.