審計部為因應電子化政府,近年來亦積極推動運用審計軟體ACL輔助查核。本研究藉由對實際從事審計工作之審計人員及各級政府機關之主計人員進行問卷調查,匯集查核者與受查者之不同觀點,深入暸解審計人員運用ACL 時所面臨之實務問題及瓶頸,進而獲取受測者對電腦輔助審計技術之相關見解與建議,作為日後改革之參考。研究結果發現:
1. 審計人員對電腦輔助審計技術之專業能力,尚有不足。
2. 亟待調整電腦輔助審計政策,以符未來審計業務的發展。
3. 各級行政機關尚未建立內部之電腦稽核系統。
4. 大部份的受查者皆支持審計人員運用電腦輔助審計技術進行查
核。 For matching e-governments, Ministry of Audit has actively prompted auditors to use audit software ACL to examine and check administrative affairs. In this study, questionnaire and intensive interview are two ways to collect data and information. By consulting different levels of auditors in varied audit agencies, we acquire different point of view and suggestions from auditors and examined officers. Then we can thoroughly comprehend what bottle- neck auditors have experienced and
take their opinions as reference to reform computer assisted audit affairs. The empirical results are summarized as follows :
1. The professional competency of auditors is not enough yet.
2. Ministry of Audit needs to adjust the policy of computer assisted audit for keeping up with the development of audit management.
3. Every level of administrative institutions has not established their own inside computer audit systems.
4. Most of the examined officers indeed support auditors to use computer assisted auditors technique to examine and check their administrative affairs.