A Study on Governmental Audit Quality Measures: An Exploration of Using Analytic Hierarchy Process

• Main Authors: Chung-Hao, Liu, 劉忠豪
• Other Authors: Yung-Ming, Hsieh
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/srkua3

碩士 === 東吳大學 === 會計學系 === 102 === Under the influence of the globalization and the development of knowledge economy, Taiwan government agencies hasten to promote the liberalization and internationalization of government audit services. In recent years, the content of government audits evolved from financial aspect to multiple concentrations in economy, efficiency and effectiveness of performance audit which stacked up various working fields of government audit. Meanwhile, the quality of government audit also affects social welfare and the public perception of government administration offices. Hence, there is indeed very much called for Taiwan government agencies to construct a comprehensive set of government audit quality measures adjusted by objective weights to evaluate the outcome of work on the government audit. This study implements the analytic hierarchy process (AHP) as decision making method to explore reasonable weights on various quality measures associated with the government audit quality. A group of government audit experts helped to fill in questionnaire for the purpose of data collection. Based on current performance and quality measures practiced by National Audit Office and supplemented by relevant literature, this study proposes that government audit quality shall be assessed by 4 aspects and 16 criteria. The weighted AHP result by analyzing 4 aspects shows that “work outcome” is most important, whereas “internal procedures” hold the least importance. On the other hand, the weighted AHP result by analyzing 16 criteria shows that “number of suggestions from audit institution which are adopted by other government agencies”, “number of cases where audit institution urges to complete policy rules, to amend regulations or to reinforce facilities” and “number of times when audit institution attend the Legislative Yuan or the Control Yuan meeting to provide professional advice” are the most critical criteria. The conclusions offer valuable insights to National Audit Office for adding other weighted indicators and for measuring performance in the future.