從會計師事務所高階主管觀點論查核人員之電腦素養

A Study on Computer Literacy of Practicing Auditors from Senior Managers' Viewpoint in CPA Firms

10.30053/CHJM.200612.0002

陳雪如(Hsueh-Ju Chen)；黃劭彥(Shiao-Yan Huang)；郭紓妘(Shu-Yun Kuo)

電腦素養 ； 查核人員 ； Mann-Whitney檢定 ； Computer literacy Auditors ； Mann-Whitney Test

中華管理學報

7卷4期（2006 / 12 / 01）

15 - 27

繁體中文

本研究之目的，乃在調查目前查核人員電腦素養概況。透過事務所高階主管觀點，希冀以他評的方式勾勒出查核人員在資訊環境審計下，應具備何等深度及廣度的電腦知識技能、哪些電腦能力是會計師事務所查核人員所迫切需要具備的。本研究採用Mann-Whitney檢定進行資料分析。根據實證結果發現：大部分查該人員均已具備基本電腦素養，惟部分的專業電腦素養尚有待加強。別外，高階主管性別之不同、職位之不同，以反是否取得會計師資格，在評核查核人員電腦素養時皆具顯著性差異。亦即主管若為男性、或為合夥人及或具會計師資格，則其對所內查核人員之電腦素養較為肯定。另因查核人員之電腦素養尚有加強之空間，本文於最後對大專院校電腦審計課程內容提出建議，期望教育單位對電腦審計之訓練予以更多的重視及革新。

The objective of this study is to examine what computer literacy of auditors encompass front senior managers' viewpoint. The managers from medium to large-sized CPA firms are required to assess computer literacy of auditors by using other-rating strategy for an understanding of what extent of computer knowledge and skills auditors should possess and what computer capability they urgently needs. Mann-Whitney test is applied to data analysis. The evidences reveal that the majority of auditors hate well prepared themselves with the basic, except professional computer literacy. However, the differences among managers in gender, position and qualification indeed cause variations n their perceptions of auditors' computer literacy. If the manger is male, or in the position of partner or has been a CPA would hate much more positive attitudes on the assessment of auditors' computer literacy. Accordingly, the findings might be meaningful to educators in designing and promoting courses related to computer auditing.