| Summary: | 碩士 === 國立彰化師範大學 === 工業教育與技術學系 === 94 === A b s t r a c t
Of the all government financial management systems, National Audit Office (NAO), ROC, takes the responsibility for supervising the government’s budget execution and for auditing the final accounting of revenue and expenditure. The auditors carry out each audit duty based on their expertise and experiences. Therefore, the main purpose of the thesis is to conduct the research about how to efficiently extract, reserve and spread the auditor’s individual expertise, including the explicit and the implicit knowledge, through the Knowledge Management (KM) in the NAO and to form the learning-oriented organizational culture.
The NAO has implemented the project of KM for more than one year and has achieved remarkable success. To deeply understand the practice and implementation of KM on the elementary stage, I set the senior auditors as my research objects and utilize the Likert- type Scale as an analysis approach to investigate their attitude and cognition toward the KM tactics in the NAO. Based on the results of the first stage, I will induce some KM strategies implemented on the second stage in the NAO and taken as a reference by the NAO to promote the subsequent KM strategies. These strategies can be divided into five fields and eight subdivisions as follows.
1. Overall toward KM promotion in the NAO:
Strengthen the auditors’ KM educational training and their ability to use the expertise.
2. KM Strategy
(1) Establish the incentive schema to encourage the auditors to share and spread the audit expertise actively
(2) Build up the professional audit database to collect and to accumulate the audit expertise of all levels of audit authorities
3. KM Technology
(1) Enhance the auditors’ ability toward the information technology
(2) Review and integrate the audit resources from all levels of government agencies and the audit authorities
4. KM Implementation
(1) Revise and Adjust audit information process of operation combining with the establishment of audit database
(2) Set up the proper incentive measures toward knowledge sharing and the professional consultation mechanism toward the audit practice
5. Face the factors influencing the KM and actively fine-tune the strategy of organizational management
Moreover, I induce the related suggestions from the open questions listed in the questionnaire of the research on the Section 4, Chapter 4. These suggestions are about the establishment of the audit practice community of KM and the current execution problems and advice which can be taken as a reference to improve the current establishment and operational process of audit practice community.
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