審計人員的資訊素養與資訊倫理對查核品質之影響;The Influence of Auditors’ Information Literacy and Information Ethics to the Auditing Quality

[[abstract]]隨著科技發展日新月異，資訊爆炸的時代已經來臨，如何選擇並運用資訊對於現代人來說是不可或缺的一項技能，對審計人員亦是如此。審計人員每天都要面對大量財務以及非財務的資訊，要如何從海量般的資訊中找到所要的資訊對審計人員來說是必要的。可是就算找到了所需要的資訊，審計人員有沒有辦法將資訊運用得妥當又不違反倫理道德也是另外一項指標。因此本研究的主要目的是要了解審計人員的資訊素養與資訊倫理，並探討資訊倫理與資訊素養是否會影響審計人員的查核品質。本研究採用問卷調查法，針對中華民國電腦稽核協會參與例行性月會的會員進行問卷之發放，問卷內容包含資訊素養的三大構面(資訊認知、資訊評估、自主學習)、資訊倫理的三大構面(客戶隱私、資訊使用、法律規範)以及查核品質的四大構面(工作成效、團隊合作、品質管制、領導風格)，一共收回99份有效樣本，並使用PLS(Partial Least Square)做為分析方法。本研究結果發現審計人員的資訊素養與資訊倫理對於查核品質都有正向之影響，這樣的結果顯示如果會計師事務所內之審計人員對於資訊素養與資訊倫理的認知較高，那其工作效率以及查核品質也會相對呈現較好的表現。因此事務所應該定期提供資訊素養與資訊倫理之相關教育訓練，並將這兩項加入績效評估之衡量標準內。 Accompanying with the breakthrough of information technologies, the era of information explosion has come. It is an essential skill for modern people to realize how to leverage information. Auditors cannot be the exempt. Auditors need to face huge volume of financial and non-financial information daily, so it’s necessary for auditors to find the information they need through massive information. Even if they get the information they need, the way they use these information in a proper and do not violate ethical request are another issues. Therefore, the aims of this study are to explore auditors’ information literacy and information ethics and to figure out if both information literacy and information ethics of auditors may influence their auditing quality.In this study, we found that the auditors’ information literacy and information ethics has positive impact on their auditing quality. As a result, we suggest if the auditors of accounting firms have higher information literacy and information ethics, they may have better performance in work efficiency and auditing quality. Therefore, the accounting firms should provide training about information literacy and information ethics periodically and add these two into performance evaluations regularly