臺灣博碩士論文加值系統

面對電腦化交易時代的來臨，傳統交易所需表單，皆轉變為電腦檔案，儲存於電腦磁碟中。企業體的電腦化固然帶來了許多便利，但發生電腦舞弊的風險亦跟著提昇。查核人員除了具備專業的會計、審計知識外，亦需具備相當的電腦能力，以便於在電腦化的審計環境中評估受查客戶內部控制，採用正確的查核策略，進而提高查核品質。
本研究採用調查問卷之方式，以四大會計師事務所的電腦稽核相關部門人員為調查對象，探討經驗（總工作年資、審計年資、資訊部門年資、電腦稽核年資）不同的電腦稽核人員對電腦素養重要性、目前具備的電腦素養、執行電腦稽核業務、電腦稽核成效等四個構念之看法是否具有差異。並進一步探討四個構念之間的關聯。
經由多變量變異數分析發現總工作年資不同的電腦稽核人員對執行電腦稽核業務、電腦稽核成效之看法具有顯著差異，但對電腦素養重要性、目前具備的電腦素養之看法無顯著差異。審計年資不同的電腦稽核人員對電腦素養重要性、目前具備的電腦素養、執行電腦稽核業務具有顯著差異，但對電腦稽核成效之看法無顯著差異。資訊部門年資不同的電腦稽核人員對目前具備的電腦素養、執行電腦稽核業務、電腦稽核成效之看法具有差異，但對電腦素養重要性之看法無顯著差異。電腦稽核年資不同的電腦稽核人員對目前具備的電腦素養、執行電腦稽核業務之看法具有顯著差異，但對電腦素養重要性、電腦稽核成效之看法無顯著差異。看法有差異的項目中，經Scheffe事後檢定，可大概推論年資資深者對這四個構念的評量，均較資淺者高或好。可見資深者在執行電腦稽核業務時，其經驗的確幫助其執行稽核業務，故電腦稽核成效較佳。
結構方程模式一發現，電腦素養重要性是執行電腦稽核業務的潛在變因，進而影響電腦稽核成效。而電腦素養重要性亦影響電腦稽核成效。結構方程模式二發現，目前具備的電腦素養是執行電腦稽核業務的潛在變因，進而影響電腦稽核成效。而目前具備的電腦素養亦影響電腦稽核成效。電腦稽核業務之執行具有中介效果，意即，電腦稽核人員認為愈重要的電腦素養（或具備相關電腦素養），愈能夠協助釐清電腦稽核工作概念，執行較為容易，而提高電腦稽核成效。

Facing the trend of computer transactions, computer files replace the traditional transaction documents, and stored in computer disks. Computerization has brought many conveniences for enterprises, but also raises the risks of computer frauds. Iin order to evaluate client’s internal control environment, auditors should not only just specialized in accounting and auditing knowledge, but also have to equip with appropriate computer abilities and utilize appropriate audit strategies, to provide efficient and better quality financial statements.
The study subjects of this study are computer auditors of Taiwan Big 4 auditing firms. This study investigate four constructs – the study subjects’ computer skills, their prospected computer skills for auditing, their computer auditing practices, and the computer auditing performances of enterprises.
With different auditing experiences (total working years, auditing years, working years in IT department, and computer auditing years), this study investigate the relationship among the four constructs.
In MANOVA, computer auditors who have different total working years have different prospects on computer auditing practices and computer auditing performances, but have no difference on the importance of computer skills and their own computer skills. Computer auditors who have different auditing years have different prospects on importance of computer skills, their own computer skills, and computer auditing practices, but no difference on computer auditing performances. Computer auditors who have different working years in IT department, have different prospects on their own computer skills, computer auditing practices and computer auditing performances, but no difference on the importance of computer skills. Computer auditors who have different computer auditing years have different prospects on their own computer skills and computer auditing practices, but no difference on the importance of computer skills and computer auditing performances. By Scheffe test, we conclude that senior auditors appraise the four constructs better than juniors. We can conclude that the experience of senior auditors do help them accomplish their auditing practices, therefore, getting better computer auditing performances than juniors.
In SEM 1, important computer skills do affect computer auditing practice, and then affect computer auditing performances. The important computer skills also affect computer auditing performances. In SEM 2, auditors’ own computer skills do affect computer auditing practice, and then affect computer auditing performances. The important computer skills also affect computer auditing performances. From the two models, computer auditing performances are the mediated variables, that is, when computer auditors consider the computer skills are more important (or equipped more computer skills), their computer auditing practices are much easier, and then getting better computer auditor performance.

致謝辭 i
中文摘要 ii
英文摘要 iv
目錄 vi
表目錄 vii
圖目錄 x
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 4
第三節 研究目的 5
第四節 研究流程 5
第二章 文獻回顧 9
第一節 審計之本質 9
第二節 內部控制定義與組成要素 12
第三節 電腦審計 15
第四節 電腦稽核相關因素 20
第五節 電腦稽核要素之關聯 28
第三章 研究方法 33
第一節 研究架構 33
第二節 研究假說 35
第三節 問卷設計 36
第四節 資料蒐集方法 42
第五節 資料分析方法 42
第四章 資料分析與發現 51
第一節 信度分析與效度分析 51
第二節 因素分析 63
第三節 樣本結構之敘述性分析 71
第四節 多變量變異數分析 81
第五節 結構方程模式 122
第五章 結論與建議 129
第一節 研究結論 129
第二節 研究建議 132
第三節 研究限制 133
參考文獻 135
附錄 研究問卷 139

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