| Summary: | 碩士 === 國立臺灣大學 === 資訊管理研究所 === 90 === The purpose of this study is trying to find some ways in dealing with the limited audit resource and helping the audit organization to collect the experience and knowledge for reference . Through the simulation model, it could help audit institute providing a better environment for the auditors to conduct their assignments.
As private sectors have been booming in their Knowledge Management, most of the public sectors still remain far behind . However the public sectors have controlled a great part of the society resource, even only a bit of improvement could benefit the people a lot, and always have the best cost effective benefit. Besides the Congress, the Audit Organization is the most independent institute to review the government agencies’ performance. If there is a chance to invest in any resource of the audit department, constantly it could bring a lot of benefits to the country and society.
In many ways of promoting the function and performance of the audit department, the “Knowledge Management” is one of the most important jobs. Having the IT support, many ideals and theories of KM could come true. In the research framework of knowledge management for audit agencies, “computer audit” was selected to be a topic for preliminary study, and after accumulating enough experience for the relative jobs, we could have a total solution for the whole department.
In this preliminary study, two steps are implied: the “theory structure study” and the “questionnaire and intensive interview”. In order to collect sufficient data of the environment, a questionnaire was designed and distributed for different levels of auditors in varied audit agencies. And intensive interview is another way to acquire the information of higher levels officers’ thinking and attitudes of “Knowledge management”. This could have two positive effects, information collection and knowledge communication, at the same time. On the aspect of questionnaire, we divide the questions into the following categories: “Roles of audit agencies”, “ Importance of knowledge management to audit institute”, “Organization cultural issues”, “ Topic and community select”, “ Mechanisms of incentive and motivation”, and “Challenge could face”.
In this new competitive era, knowledge management could be one of the best methods to improve the performance of government, but there are some practical obstacles ahead, including the organization culture, incentive, and budget limitation. We are trying to discuss some of these difficulties.
There are no boundaries of the knowledge management development; new knowledge and experience will get into the system continuously, and the IT moves forward rapidly. In this research, preliminary step will rely on the system engineers to development the knowledge on our own, since it is more comfortable for us to deal with the limited audit resource and control the steps of development. We hope this research could set up a base for audit department to develop an outstanding knowledge management system in the near future.
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