大數據環境對審計人員的新挑戰－以KPMG臺灣所為案例

Abstract

審計技術發展在過去數十年經歷若干重大改變，企業帳務由最傳統的人工記帳，審計人員以人手查帳，翻閱帳冊、憑證及傳票，發展到企業以機器記帳，採用套裝軟體仍至大型ERP 系統，審計人員也逐漸演變以電腦及電腦輔助審計軟體工具取代傳統人手作業，查核效率及效果得以提升。然而，隨著資訊科技持續進步與發展，當今世界資料產生之速度、數量及多樣性皆達到前所未有的程度，大數據（Big Data）時代已經到來。審計人員需要作出什麼改變，方能在大數據環境下，確保審計品質，進一步強化公眾對審計的信心，增進會計師查核報告之價值，將是本研究主要的探討方向。 本研究屬於探索性個案研究，藉由實地訪談國內四大會計師事務所-KPMG臺灣所，以探討國內大型會計師事務所審計人員在大數據環境下，採用D&A（Data & Analytics）工具輔助審計技術之情形，以及所面臨的挑戰，包括思維及工具之改變，以及可能因應的方式。本研究係以“訪談'方式針對KPMG臺灣所審計部最高主管、知識管理部門最高主管、審計部門會計師、電腦審計部門主管及管理師等五種身分不同為訪談者，了解其對會計師事務所目前或未來採用D&A工具輔助審計技術之期望及顧慮，對審計人員可能遭遇之障礙。 研究結論為會計師事務所採用數據分析審計之目的主要為因應科技轉變，迎合數據分析的發展潮流，目前係透過國外會員所經驗及技術支援，預計實施效益為有助增升查核效果及降低查核風險，並且提供客戶管理優化的加值服務，維護客戶關係。而實務上遭遇之困難包括受限於現行法令的規範及指引、綜合技能人才招募困難以及客戶資料保護的疑慮不易消除。未來發展建議迎接審計環境改變，應及早培養新生代具備跨領域技能審計人員，持續關注發展趨勢，配合主管機關及準則制定機構修訂相關規定。

In past decades, there were several significant changes in the development of audit practice. Auditors who used to manually examine traditional paper accounting records, supporting documents and voucher are now able to adopt personal computer devices and assisting auditing software into audit procedure while the business has applied accounting software or ERP system to process the accounting records electronically. This change not only increases the audit efficiency, but also enhances the audit effectiveness. With the development and progress of information technology, people are now living in the era of Big Data, in which speed of data generation is rising, the absolute quantity of data processed is soaring and the diversification of data is flowing to a level like never before. This research mainly explores how the auditors should change to secure the audit quality, to further enhance the confidence from stakeholders, and to raise the value of auditors’ report in the new environment of Big Data. As a case-study type research interviewing several key persons in KPMG in Taiwan, the study mainly figures out how the auditors in large accounting firm adopt the Data Analytics (D&A) technique to assist their audit works under the environment of Big Data. In addition, it also explores what challenges the auditors are facing when using of such new technique, including the change in the tools used and the mindset as well as the change in possible alternative ways of response. This research is based on interviews with five characters of professional, including the head of audit practice, the head of professional knowledge development, audit partner, the head of computer audit practice, and computer audit specialist, to understand their expectation, concerns and potential obstacles in adoption of D&A technique assisting audit works now and future. The conclusion of this research shows that accounting firm adopts D&A in audit in order to respond to the change of technology and the trend of D&A development. Currently, the accounting firm is technically backed up by its member firms oversea. The expected benefits from applying D&A in audit are enhancing audit effectiveness and reducing audit risk. Furthermore, the client’s management system optimization can be provided as value added services and therefore secure the relationship with the client. However in practice, the difficulties encountered when applying new methodology include the limitation of the current regulations, the recruitment of multi-skills talent, and the concern of client information security. In the future, accounting firm is suggested to respond to the change of auditing environment deliberately, to train the new generation of auditors with cross-sectors knowledge as soon as possible, to follow closely to the trend, and to cooperate with the authorities and the rule setting organizations to set up proper relevant regulations.