Auditing Quality and Productivity in Local Auditing Institutions

• Main Authors: CHEN,JHIH-HAU, 陳志豪
• Other Authors: Wen-Min Lu
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/z8thty

碩士 === 國防大學 === 財務管理學系 === 105 === In this study, we use the Malmquist Productivity Index (MPI) with a dynamic view to explore the "audit efficiency" of Local Auditing Institutions. In recent years, county and city governments continued to expand expenditure in order to exert functional finance and promote social welfare policies. At the same time, facing the economic slowdown, generally short-term income, and the expansion of government functions relative to the rapid expansion of expenditure, resulting in continued expansion of fiscal deficits; also due to the county and city governments deficits continue to accumulate up, and the rate of increase in income far less than the speed of expenditure.At present, the governments is unable to conduct effective performance evaluation and management of the public service organs, which makes it difficult to improve the performance of the local public authorities in terms of administrative services or operational performance.In this study, we use the Audit Department to publish the annual audit bulletin, evaluate the audit efficiency of 22 government auditing organizations, and explore the reasons that affect the performance of local audit institutions. We use Regression Analysis to analyze the key factors affecting the performance of local audit institutions.Through four explanatory variables, the proportion of cases reported to the Supervisory Institute, the proportion of disposals, the proportion of funds paid back to the country of auditing institutions for the number of audit opinions.We can understand the auditing quality which affect the effectiveness of the reasons. The results can be used as a reference for the internal audit performance management for future resource investment management and policy development.