以顧客導向探討政府審計資訊之揭露

Abstract

審計機關可分為立法型、司法型、獨立型及行政型等4種，惟不論是何種型態之審計機關，於不同憲政體制下均扮演著提升公共課責之角色，本研究目的旨在探討審計機關於提升公共課責時，如何以新公共管理領域中「顧客導向」之精神，強化公共課責最重要的手段－資訊透明化，俾使政府審計資訊發揮更大的價值及效用。 經瞭解及分析有關公共課責與資訊揭露之意涵，暨美國、加拿大、英國及紐西蘭等主要國家審計機關對於政府審計資訊揭露之作法，以及顧客訪談資料後，針對我國審計機關有關審計資訊揭露之形式及品質方面，提出：1.研議適時透過媒體發布重要政府審計資訊之機制；2.強化全球資訊網之瀏覽介面及檢索功能；3.增設網站使用滿意度線上問卷調查功能；4.以協助顧客改善之立場，強化審計資訊之內涵及品質；5.建置審計品質複核或確認機制，並對外公開成果；6.對外公布與短、中、長期施政計畫相結合之預計查核議題及重點項目；7.公開政府審計成果之審計目的、方法、標準及聯絡人資訊等建議意見。

The Supreme Audit Institutions can be divided into four types: legislative type, judicial type, independent type and administrative type. No matter what type of Supreme Audit Institutions at different constitutional system plays both roles to enhance public accountability. This study aims to explore the auditing organs at the same time enhance the public accountability and how in the new public management (NPM) ' client-oriented ' is the spirit of strengthening the public accountability by the most important means - information transparency, which helps make government audit information play a greater effect. This study researched the public accountability and the disclosure of the Supreme Audit Institutions of United States, Canada, Britain and New Zealand, as well as interviewed with clients of NAO (R.O.C). This study suggest that: 1. To deliberated through the media publish timely information of key government auditing mechanisms; 2. To strengthen the website browser interface and search functions; 3. To enhances additional website usage satisfaction online survey capabilities; 4 To help clients improve the position and strengthen the content and quality of the audit information; 5. To build audit quality review or confirm mechanisms and disclosure the results for public; 6 To announced with short, medium and long-term policy plan combining the estimated audit issues and key projects; 7. To public the results of government audit auditing purposes, methods, standards and other contact information, suggestions and views.