The Fit in the Learning Level Emphasis between Government Auditor Examination and Government Audit Institutions

• Main Authors: Sen-Been Lai, 賴森本
• Other Authors: Rong-Ruey Duh
• Format: Others
• Language: zh-TW
• Published: 2001
• Online Access: http://ndltd.ncl.edu.tw/handle/59527403499451931442

碩士 === 國立臺灣大學 === 會計學研究所 === 89 === This thesis examines the fit in learning level emphasis between government auditor examination and government audit institutions using Bloom’s taxonomy of cognitive educational objectives. Analyses on the questions of five professional courses included in the Government Auditor Examination (a kind of civil service examination) show that, for the audit staff, the learning level emphasized in the Examination does not significantly (p > 0.05) differ from that required by the government audit institutions (the Ministry of Audit, MOA). The only exception is the test on auditing, in which the learning level emphasis is significantly lower than that required by MOA. However, for the senior auditor, the learning level emphasized by the Examination is significantly lower than that demanded by MOA. Further analysis on the effect of the government auditors’ performance in the Examination on their performance in the field indicates that there is no significant association between these two measures of performance. The lack of significant association is conceivable given that the Examination dose not meet the requirements of MOA. Other possible reasons include the higher priority of work attitude and organizational support in determining government auditors’ performance in the field. Implications and suggestions are offered.