政府审计人员运用审计软体Audit Command Language实务
发布人:国家审计大数据研究中心  发布时间:2019-05-27   动态浏览次数:10
In order to improve the administrative efficiency of governments, Executive Yuan had adopted an e-government propelling project in April, 2001 year. Now most administrative affairs are being managed by computers. Auditors face with such an important reformation, consequently they have to learn connected computer techniques and knowledge to increase audit efficiency. 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.
In this study, we collect related documents and design research progress. Then we use the methods of Descriptive Statistics and Analysis of Variance(ANOVA)to classify, compare and analysis data. 
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. 
This study makes suggestions on the former problems for Ministry of Audit and all its institutions, auditors and varied administrative institutions as follows:
1.Suggestion for government audit institutions: (1)Enforce auditors educational training and give them a series of continual assistance. (2) Establish computerized audit system. (3) Improve the inside control of computers and give evaluation of its advantage. (4) Establish computerized audit consultative structures. (5) Enforce the auditors to improve their professional abilities in EXCEL application.
2.Suggestion for auditors: (1) Enforce your audit technique and professional knowledge as well as abilities of computerized system. (2) Improve your methods of checking to raise the quality of audit.
3.Suggestion for government’s administrative institutions:(1) Match auditors to execute computer assisted audit technique check.(2) Establish inside checking models  to decrease the loss produced from computerized system.(3)The inside check members need enforcing your computer check technique and abilities.