| Summary: | 碩士 === 中華工學院 === 工業工程與管理研究所 === 85 === In Accordance with the Constitution of our government, auditing
operation is executed by a particularly established institute,
namely theAuditing Department of Control Yuan, which performs
the systematicexaminations and corrections for the legal budgets
and financialmanagement of all government authorities in order
to prevent briberies, toevaluate management efficiency and to
make positive suggestions for improvement so that both public
and government benefit is to be protected.Our government
auditing system was first esablished in 1911, at the beginning
of Republic of China. In 1972 a revision has once been made
onauditing rules and regulations for examination and correction
of governmentfinancial management such as construction projects,
buying and selling of public properties.In 1975 the laws for the
organization of Auditing Department were revised. However, for
almost twenty years, the political situation has gone through
great impact, economic development has gained world-wide
admiration while our government auditing system which has
remained nothing changed very much, soon has become obsolete and
unable to catchup with the world trend to adapt the needs of the
modern changing world.Eventually our auditing institute has
become as if nothing but a rubberstamps for administration
authorities, failing to perform its obligation and functionThis
article emphasizes on the study, intrinsically within
currentauditing system, of auditing measures, auditing institute
organization, andauditors professional efficiency to make
positive suggestions for improvement so that our government
auditing system will be up-dated in itsadaptability to meet the
need of the changing world situation and up-gradedin its
efficency to keep abreast with well-developed countries in the
modern world.
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