知識呈現方式與學經歷對內部控制評估之影響

The Influence of Knowledge Representation Type to Internal Control Evaluation

黃劭彥(Shaio-Yan Huang)；林琦珍(Chi-Chen Lin)；蕭子誼(Tzy-Yih Hsiao)

內部控制 ； 知識呈現 ； 審計教育 ； Internal Control ； Knowledge Representation ； Auditing Education

管理與系統

18卷4期（2011 / 10 / 01）

663 - 685

繁體中文

近年來爆發多起舞弊案件，使得內部控制評估更顯重要，本研究討論審計教育在內部控制評估方面，是否會受到知識呈現與學歷經驗的影響。知識呈現的方式分爲交易流程及查核目標，學經歷分爲大學生、研究生與會計碩士在職專班生。研究結果顯示，對於內部控制評估能力而言，著重交易流程的呈現方式比著重查核目標的呈現方式有較佳的發展；有相關工作經驗的會計碩士在職專班生能力最佳，研究生的能力比大學生佳，顯示審計工作與學習經驗對於內控評估能力的影響。

Many business frauds that occur in recent years highlight the importance of internal control. While many training and educational programs are provided to enhance the capability of auditor in evaluating internal control, this study intends to test whether the knowledge representation of internal control and the education background of auditors will affect internal control evaluation. The ways of knowledge representation can be classified into the transaction process-focused and auditing objective-focused course. The educational background of auditors can be categorized into bachelor, master, and EMBA students. This study suggests that the transaction process-focused training can improve the capability of evaluating internal control to a higher extent, emphasizing the discriminating effect of information representation. In addition, results indicate that auditors with EMBA and master degree achieve better performance than bachelors, implying the influential roles of educational background and working experience in explaining auditor judgment in internal control.

1. Bierstaker, J. L., “Performance in Internal Control Evaluation: The Importance of Documentation Format and Task-Specific Knowledge,” Working paper, University of Massachusetts Boston, 1996
2. Albrecht, W. S.,Sack, R. J.(2000).Accounting Education: Charting the Course through a Perilous Future.Sarasota, Florida:American Accounting Association.
3. Arens, A. A.,Loebbecke, K.(1988).Auditing; An Integrated Approach.Englewood Cliffs, NJ:Prentice-Hall.
4. Bell, T.,Marrs, F.,Solomon, I.,Thomas, H.(1997).Auditing Organizations through A Strategic-Systems Lens.Montvale (NJ):KPMG Peat Marwick, LLP.
5. Bierstaker, J. L.,Hunton, J. E.,Thibodeau, J. C.(2009).Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?.Auditing: A Journal of Practice and Theory,28(1),79-94.
6. Bonner, S.,Libby, R.,Nelson, M.(1997).Audit Category Knowledge as a Precondition to Learning from Experience.Accounting, Organizations and Society,22(5),387-410.
7. Bonner, S.,Pennington, N.(1991).Cognitive Processes and Knowledge as Determinants of Auditor Expertise.Journal of Accounting Literature,10,1-50.
8. Cheng, H. C.,Chen, H. H.(2004).An Exploration of Techniques of Knowledge Organization-From the View of AI, Cognitive Psychology, Linguistic and Library Science.Journal of Library and Information Science,30(2),69-82.
9. Coakley, J.,Loebbecke, J.(1985).The Expectation of Accounting Errors in Medium-Sized Manufacturing Firms.Advances in Accounting,2,199-246.
10. Curtis, M. B.,Borthick, A. F.(1999).Evaluation of Internal Control from A Control Objective Narrative.Journal of Information Systems,13(1),63-81.
11. Earley, C. E.,Hoffman, V. B.,Joe, J. R.(2008).Reducing Management's Influence on Auditors' Judgments: An Experimental Investigation of SOX 404 Assessments.The Accounting Review,83(6),1461-1485.
12. Eilifsen, A.,Knechel, W.,Wallage, P.(2001).Application of the Business Risk Audit Model: A Field Study.Accounting Horizons,15(3),193-208.
13. Frederick, D.(1991).Auditors' Representation and Retrieval of Internal Control Knowledge.The Accounting Review,66(2),240-258.
14. Frederick, D.,Heiman-Hoffman, V.,Libby, R.(1994).The Structure of Auditors' Knowledge of Financial Statement Errors.Auditing: A Journal of Practice and Theory,13(1),1-21.
15. Kopp, L. S.,O'Donnell, E.(2005).The Influence of a Business-Process Focus on Category Knowledge and Internal Control Evaluation.Accounting, Organizations and Society,30,423-434.
16. Lawshe, C. H.(1975).A Quantitative Approach to Content Validity.Personnel Sychology,28(5),63-575.
17. Lemon, M.,Tatum, K.,Turley, W.(2000).Developments in the Audit Methodologies of Large Accounting Firms.London, UK:ABG Professional Information.
18. Libby, R.,Frederick, D.(1990).Experience and the Ability to Explain Audit Findings.Journal of Accounting Research,28(2),348-367.
19. Mandler, J. M.(1979).Categorical and Schematic Organization in Memory. In Memory Organization and Structure.New York:Academic Press.
20. Mock, J. T.,Sun, L. R.,Srivastava, P.,Vasarhelyi, M.(2009).An Evidential Reasoning Approach to Sarbanes-Oxley Mandated Internal Control Risk Assessment.International Journal of Accounting Information Systems,10,65-78.
21. Nelson, M.,Libby, R.,Bonner, S.(1995).Knowledge Structure and the Estimation of Conditional Probabilities in Audit Planning.The Accounting Review,70(1),27-47.
22. O'Donnell, E.(2003)。The Influence of Process-Focused Knowledge Acquisition on Evaluative Judgment during a Systems Assurance Task。International Journal of Accounting Information Systems，4(2)，115-139。
23. Oliver, T. W.,Que, A. L.,Farinacci, C. S.,Gariand, B. C.(1996).Employer Preferences for the Background of Entry-Level Accountant: Degree, Certification, Verification, Internship, and Experience.Journal of Education for Business,72,82-86.
24. Payne, E. A.,Ramsay, R. J.(2008).Audit Documentation Methods: A Path Model of Cognitive Processing, Memory, and Performance.Auditing: A Journal of Practice and Theory,27(1),151-168.
25. Schank, R.(1999).Dynamic Memory Revisited.New York, NY:Cambridge University Press.
26. Shiue, W.,Li, S. T.,Chen, K. J.(2008).A Frame Knowledge System for Managing Financial Decision Knowledge.Expert Systems with Applications,35(3),1068-1079.
27. Tubbs, R.(1992).The Effect of Experience on the Auditor's Organization and Amount of Knowledge.The Accounting Review,67,783-801.
28. 王客先(1987)。學習心理學。台北:桂冠圖書公司。
29. 沈明來(2004)。實驗設計學。台北:九州圖書文物有限公司。
30. 林嬋娟、陳錦烽、鄭如孜(2000)。國內碩士教育之調查研究。會計研究月刊，177，115-122。
31. 鄭昭明(1993)。認知心理學理論與實踐。台北:桂冠圖書公司。
32. 鍾聖校(1990)。認知心理學。台北:心理出版社。