The Political Economy ofThe Governmental Auditing System in Taiwan

• Main Authors: Yeong-Shing Wang, 王永興
• Other Authors: 蕭全政
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/30915205698073999137

碩士 === 臺灣大學 === 政治學研究所 === 98 === In a nation, government audit (or the auditing system in the government) plays the role to monitor how the government manages its finances. This role, along with the functions of financial affairs administration from administrative branch and the financial affairs legislation from legislative branch, form the supervised system in the government. Hence, the completion of auditing procedures can deliver each governmental office even rights. In terms of financial jurisdiction, the auditing system, function and efficiency of the government audit department, plays the role to oversee the execution of budgets proposed by government offices and the examination of such financial effectiveness, further issuing related audit reports. These will encourage different government offices to utilize resources economically, efficiently, and effectively, fulfilling the good governance of government departments. The main purpose of this thesis is to discuss about how National Audit Office develops its functions, how its human resources are placed and applied and the effectiveness of these, how its right is executed in auditing government offices, and how the audit personnel’s responsibilities have altered during the different phases Taiwan has experienced in its history after 1949. During this period of time, the Taiwanese government has transformed from the authoritarianism to the authoritarian transition and democratic consolidation. Furthermore, this thesis targets at the development and the trend of auditing system, the function and efficiency of the government audit department, in other nations while contrasting such issues with the current system in Taiwan. This thesis particularly focuses on through applying the political-economical development in Taiwan as the background, how the auditing system, namely, the function and efficiency of the government audit department, currently operates in Taiwan. Furthermore, this thesis attempts to bring some thoughtful suggestions for further improvements regarding the current auditing system. Before any suggestions can be made, there are three issues worthy discussing about in terms of the current functions and effectiveness of the audit system in this government. First, how the changes of political-economical structures can be of assistance to the observation of audit independence, fairness (i.e. justice), and objectiveness, properties the auditing system this government acclaims. Under the same changes, how the roles of auditing system between oversight, insight, and foresight. Second, it is important to observe relations in between the execution of the right and power to audit government offices and how such execution influences relations between National Audit Office and the administrative, legislative, and control branches in this government. Third, it is vital to examine whether the functions and effectiveness of auditing system and its related resources are allocated properly. According to the above areas for discussion and through related references reviewed and analyzed, this thesis thus endeavors to bring forward seven suggestions. First, the regulations and exams related to audit personnel recruitment should be amended, which can enhance government auditors’ professional skills. Second, structural regulations related to human recourses in the governmental audit offices should be further probed and amended, so that more human resources can be added to the government audit offices and the tenure of Auditor General can be modified and increased. Third, the scope of legality auditing framed by auditing legislations should be modified, and performance auditing regulations should be refined. Fourth, the independence of audit offices should be maintained, the autonomy of budget, expenses, and human recourse arrangement should be fought for, and more collaboration between audit offices and Control Yuan should be strengthened so that the effectiveness of auditing can be more obvious. Fifth, government auditors should be trained and enhanced with knowledge regarding their roles in aspects of oversight, insight, and foresight, therefore proposing insightful and professional evaluations. Sixth, the mechanisms of strategy management and performance evaluation systems in audit offices should be aggressively established. Last, important information from government audit offices should be properly and constantly announced to the general public and professionals alike.