[[alternative]]A Study of Core Competence Analysis forThe Government Auditors

碩士工業教育與技術學系[[abstract]]本?究旨在瞭解我國政府審計人員核心能力內涵，以提供審計機關在晉用人員、職務調動、職前訓練及在職訓練之建議參考。本?究藉由文件分析、訪談、問卷調查等質量並行的方式達成目的，文件分析部分，藉由國內外相關文件之蒐集，進行分析與歸納，初步探究相關人員對政府審計人員應具備之核心能力內涵，以做為本?究問卷發展之基礎；訪談部分，共計訪談五位具有豐富審計、會計實務經驗之專家，所得資料亦為問卷發展之依據；問卷調查部分，係以審計機關之審計人員及政府機關學校之會計人員為對象進行意見徵詢，以獲得政府審計人員核心能力之重要程度與具備程度，並分析其差異性。共發出600份，共計回收502份，有效問卷463份，有效回收率77.17%。經以次數分配、百分比、平均數、標準差、t考驗（t-test）、單因子變異數分析（one-way ANOVA）等統計分法，考驗?究假設。經由以上過程，本?究發現，基層審計人員及中階主管應具備五大領域能力，及42項核心能力項目，就各領域項目而言，價值觀及倫理道德領域以「恪遵法規」及「職業道德」等最為重要；自主管理能力領域中以「邏輯思考能力」及「應變能力」等最為重要；專業技術領域以「蒐集審計證據能力」及「?擬查核計畫能力」等最為重要；專業知識領域中以「審計知識」及「會計知識」等最為重要；組織管理能力領域中以「表達能力」及「溝通協調能力」等最為重要。此外，經比較後發現，政府審計人員整體之核心能力均有不足、基層審計人員核心能力具備程度較中階主管為不足。就人員而言，大學畢業的基層審計人員在「價值觀與倫理道德」領域之能力、理工學院相關科系畢業的審計人員在「組織管理能力」等領域之能力、服務年資較淺的審計人員在「專業知識」等領域之核心能力均較為不足。 根據以上?究結果，本?究在建議部分提供適當策略，供審計機關參考。[[abstract]]The aim of this project is to understand the core competences of government auditors, providing audit office reference of hiring employees, job transformations, job orientation and job training. The study achieves the goal by the ways of document analyzing, interview, and questionnaire investigation. As for document analyzing, the study analyzes and makes conclusion by collecting domestic and foreign related document. Also, it investigates initially about the core competences of government auditors to be the basis of the study’s questionnaire improvement. About interview, it includes five authorities with full auditing and accounting experience. The information also becomes the basis of questionnaire development. In the part of questionnaire, the study questioned the auditors in audit office, the accountants in government and schools to obtain the important and qualified levels and analyzed the difference. By using statistic ways as frequency distribution, percentage, mean, standard deviation, t-test, one-way ANOVA and testing the research assumption, the study revealed that the basic auditors and mid-level executives should have five territoriality area scope abilities and 42 core competences. As for the territoriality area scope items, the most important elements in values and ethics area scope are “obey the rules “and “occupational ethics”. The most important elements in autonomy management competence area are “logical thinking ability “and “operational flexibility”; the most important elements in professional technical areas are “the competence of collecting auditing evidence “and “the competence of research and examine plans”; the most important elements in professional knowledge area are “audit knowledge” and “accounting knowledge”. The most important elements in organizing management competence area are “express ability “and “negotiation ability”. In addition, after comparing, the government auditors are lack of complete core competence and the basic level auditors’ core competences are worse than mid-level executives. As far as the employees is concerned, the college graduated basic auditors are lack of “the competence of value and ethics area”; physics and engineering institute graduated auditors are lack of the ability of “organization management”; less service experience auditors are lack of the ability of“ professional knowledge”. According to the result, the study provides proper strategy which can be the reference of audit office