| Summary: | 碩士 === 銘傳大學 === 管理研究所碩士在職專班 === 98 === With the arrival of electronic age, the paper report form has already been replaced by the computer file gradually. In front of the huge computer data, how to use information manage method and technology effectively to utilize the organization performance is become a popular topic issue. As accountants and auditors, information technology has already great influent the accounting and auditing environment. Both information storage-and-control method and audit trail have significant changes. Accountants and audits can use computer-assisted technique to enhance audit efficiency. How to use computer-assisted audit techniques to improve audit performance has become a key point of operation. Inspection the recently computer-assisted audit research, most studies focus on audit information security management or application, have less perspective from the organizational quality and computer-assisted audit strategy to explore the performance of audit. But the decentralization-and-formalization of organizational quality and the work motivation factor level of worker''s perception will impact computer-assisted audit strategy and audit performance also. Therefore, this study is to evaluate the impact of audit performance under interaction of organizational quality, work motivation factor and computer-assisted audit strategy. And in order to improve the audit performance effectively, how these three factors compatible with.
This study chooses accounting and auditing departments of domestic public sectors as sample objects. The results showed that the decentralization-and-formalization of organizational quality and the work motivation factor level of worker''s perception have significant impact of computer-assisted audit strategy. And the coming strategy will influence the audit performance.
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