| Summary: | 碩士 === 國立臺灣大學 === 國家發展研究所 === 101 === An auditing body is founded on humanity. The performance and auditing quality of auditor lies in his/her professionalism and the professionalism is developed through solid training and education. The upgrade of the calibre of the auditors, therefore, is the key to the creation of auditing values. The author conducts the research with the topic of “The impact of training and education of government auditors on auditing performance” for understanding: (1) whether the frequency of participation of the auditors in training and education and the course varieties thereof has a strong impact on the auditing performance. (2) whether the learning motives can substantially regulate the learning effect and thus affect the auditing performance to a considerable degree.
A questionnaire survey was conducted among the basic level auditors who have been in the auditing service for more than three years and the SPSS and Stata statistics software programs were used for regression analysis. Five conclusions are obtained: (1) Education and training have a more positive impact on subjective auditing performance, reflecting the satisfaction and recognition of auditors on the training courses launched by. (2) Education and training have no strong impact on objective auditing performance the effect of education and training is low. (3) Education and training have a strong positive impact on subjective auditing performance, but has no strong impact on objective auditing performance, an indication that education and training are an important means but not the only means of improving the work performance. (4) The learning motives have a strong positive regulating effect on subjective work but has no regulating effect on objective training.(5) The seniority of auditors has a strong positive impact on both subjective and objective auditing performance. The accumulation of auditing knowledge and experiences is an important factor of improving the auditing performance.
Based on the literature and the abovementioned study conclusions, the author would like to provide six suggestions for reference by the National Audit Office on education and training: (1) Adjust the training model with an emphasis on role-play, scenario simulation to strengthen the training effect. (2) Better understand the learning motives of the auditors as the basis for training course preparation for a highly efficient and effective training. (3) Create a training effect monitor system to check the learners’ participation in and the effect of the training as the basis of training planning and performance assessment. (4) Build a quality apprenticeship system for the senior staff to transfer their rich work experiences to the junior staff for honing the auditing skills. (5) Attach importance to the leadership talent of the supervisors and create a learning culture in the organization for positive transfer of knowledge and experiences and improving the auditing performance. (6) Impregnate the auditors with the concept of life-long learning for upgrading the auditing professionalism and bringing about quality auditing performance.
Keywords: auditing；performance；training and education；learning motives；regression analysis
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