A Study on Examining Type、Technical Competence and Communicating Competence to Implementing Effect in Military Internal Audit

• Main Author: 李慶平
• Other Authors: 朱照男
• Format: Others
• Language: zh-TW
• Published: 1995
• Online Access: http://ndltd.ncl.edu.tw/handle/40975324237647397515

碩士 === 國防管理學院 === 資源管理研究所 === 83 === This study is essentially aimed at asceratining the internal examining type, the technical competence of internal auditing personnel and the relationship between the communicating competence of these personnel and the implementing effect in military internal audit. In the course of study, a series of ascertainment and sorting toward the internal audit have been conducted so as to let us understand what is the internal audit, how to evaluate the effect of audit and how about the present status in military internal audit. During this study, the questionaires are substantially adopted, as we do hope, from these questionaires, to understand the present actual status of said personel in military establishment so as to be instrumental to the improvement of military internal audit. 　　The examining type of this study adopts the cluster Analysis which is classified into three cluster:high-legal and high-effect, high-legal and low-effect, and low-legal and low-effect; and the comparison among them adopts the variable analysis and chi-square test indentification. The results thereof indicate that high-legal and high-effect auditors can achieve higher auditing effect, higher technical competence and higher communicating competence, but the low-legal and low-effect auditors achieve lower auditing effect, lower technical competence and lower communicating competence. 　　High technical competence and high communicating competence can achieve a high auditing effect, and high communicating competence can lead to a developing space for the high technical competence. The extent of communicating competence has a higher effect than the extent of technical competence on the auditing effect because the auditing effect acquired by the best technical competence is not the best one without the communicating competence in keeping with the technical competence, therefore, upgrading the technical competence has to be in keeping with the communicating competence.