| Summary: | 碩士 === 國立臺灣大學 === 國家發展研究所 === 101 === The Supreme Audit Institutions can be divided into four types: legislative type, judicial type, independent type and administrative type. No matter what type of Supreme Audit Institutions at different constitutional system plays both roles to enhance public accountability. This study aims to explore the auditing organs at the same time enhance the public accountability and how in the new public management (NPM) " client-oriented " is the spirit of strengthening the public accountability by the most important means - information transparency, which helps make government audit information play a greater effect.
This study researched the public accountability and the disclosure of the Supreme Audit Institutions of United States, Canada, Britain and New Zealand, as well as interviewed with clients of NAO (R.O.C). This study suggest that: 1. To deliberated through the media publish timely information of key government auditing mechanisms; 2. To strengthen the website browser interface and search functions; 3. To enhances additional website usage satisfaction online survey capabilities; 4 To help clients improve the position and strengthen the content and quality of the audit information; 5. To build audit quality review or confirm mechanisms and disclosure the results for public; 6 To announced with short, medium and long-term policy plan combining the estimated audit issues and key projects; 7. To public the results of government audit auditing purposes, methods, standards and other contact information, suggestions and views.
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