我國政府審計業務外包決定因素初探

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Title:	我國政府審計業務外包決定因素初探
Other Titles:	The Determinants on Outsourcing of Governmental Audit Services in Taiwan
Authors:	張寶光
Contributors:	淡江大學會計學系
Keywords:	政府審計;委外辦
Date:	2005-05-28
Issue Date:	2011-10-20 13:39:51 (UTC+8)
Publisher:	中華教育學會
Abstract:	適合委外辦理。於民國 93 年 2 月間，本研究以獲自我國中央及地方的審計及主計機關 417 個有效樣本進行分析。主要結果顯示，多數政府主計及審計人員均有甚高支持我國審計業務外包之傾向。無論是整體樣本或各分群之結果，管理制度因素對政府審計外包意願均無顯著之影響，而執行成效則均為顯著為正之影響因素，至於法令規定因素雖呈顯著為負之影響，但結果較不一致。較適合委外的審計業務有勞務之委任或僱傭作業、工程定作作業、及財物之買受、定製、承租作業等，機關單位別則為公有營業機關，而審計類型則屬績效審計。本研究結果或可提供主管機關再考量是否放寛審計法對政府審計業務外包範圍的參考。 This study examines important factors that governments may consider when they decide to adopt outsourcing of their auditing services. Regarding factors of importance, they are divided into three aspects as follows: On the aspect of laws and decrees, the most important item is that auditing authorities should have related laws and decrees to specify rights and obligations the mandated should take. On the aspect of supervisory system, the most important item is that the auditing report by the mandated should be checked and approved by auditing authorities. On the aspect of effects of implementation, the most important item is that outsourcing of auditing services should be able to help supervisory functions of auditing authorities. Most of respondents thought that custom-made operations in construction or engineering projects are more suitable for outsourcing. Public business agencies are more suitable government units for outsourcing of auditing services. Performance auditing services are more suitable type of business or service for outsourcing of auditing services. Receiving applications publicly and then decided by professional committee and Ministry of Audit is most suitable way to select the mandated.
Relation:	當前會計理論與實務研討會論文集，19頁
Appears in Collections:	[Graduate Institute & Department of Accounting] Proceeding

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