| Summary: | 碩士 === 國立臺北大學 === 公共行政暨政策學系碩士在職專班 === 100 === The book of On Reinventing Government written by Osborne and Gaebler was published in 1992, which stirred up the atmosphere of government reinvention. The ideological trend of new public administration emerged as the times require, and the governmental performance administration system was emphasized seriously, which is focus on the organization administration and resources allocation. However, the audit function of government was transferred, from the financial audits which traditionally focus on the compliance and legality of public expenses to the performance audit which focus on the administration performance of government.
The effect of governmental performance audit should be determined based on the maturity of the execution conditions of all key factors which have the influence on the implementation power of audit authority. With the literature analysis, the research concludes ten key factors which possibly have the influence on governmental audit performance. Based on the above, to proof the research with depth interviewing method and find that the factors with the best maturity of execution condition include approval degree of auditors, importance degree of supervision authority; The factors with passable or improved maturity of execution conditions include professional skills of auditors, operation mode of performance audit, integrity of laws and regulations, connection with external resources, importance of legislative authority; and the factors with the execution conditions maturity which should be broken through include the design of audit system, appropriateness of assessment standard, manpower and funds of performance audit, and cooperation degree of the authority which is under examination and audit.
To research and propose twelve policy proposals below based on the above-mentioned research and assessment results.
1.To modify the appointment laws and regulations of auditors for expanding the pluralism of specialty background.
2.To execute the systematic professional training for cultivating the qualified performance auditors.
3.To research and discuss the adjustment of organization division for promoting the executive ability of performance audit.
4.To motivate the abolishment of final examination and approval system for pouring the resources into the performance audit works.
5.To push the completions of integrated internal control system for carry out the administration responsibility of government.
6.To push the risk oriented audit approach for tracing and assessing the performance.
7.To push the establishment of available performance assessment standard for strengthening the performance administration and obligation.
8.To demonstrate the value of audit authority constantly for striving for the independence of personnel and funds.
9.To adopt the folk resources properly for making up the insufficiency of auditing manpower and specialty.
10.To abolish the unreasonable limitations of laws and regulations for promoting the quality of performance audit report.
11.To attach importance to the audit marketing and strengthen the cooperation relationship with Legislative Institution and Supervision Institution.
12.To offer the value-added audit service for establishing the excellent interactive relationship with the authority which is under examination and audit.
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