A comprehensive survey of government auditors’ self-efficacy and professional development for improving audit quality View Full Text


Ontology type: schema:ScholarlyArticle      Open Access: True


Article Info

DATE

2016-08-05

AUTHORS

Shue-Ching Lee, Jau-Ming Su, Sang-Bing Tsai, Tzu-Li Lu, Weiwei Dong

ABSTRACT

INTRODUCTION: Government audit authorities supervise the implementation of government budgets and evaluate the use of administrative resources to ensure that funding is used wisely, economically, and effectively. A quality audit involves reviewing policies according to international standards and perspectives, and provides insight, predictions, and warnings to related organizations. Such practice can reflect the effectiveness of a government. CASE DESCRIPTION: Professional development and self-efficacy have strong influence upon the performance of auditors. To further understand the factors that may enhance their performance and to ultimately provide practical recommendations for the audit authorities, we have surveyed about 50 % of all the governmental auditors in Taiwan using the stratified random sampling method. DISCUSSION AND EVALUATION: The result showed that any auditing experience and professionalization can positively influence the professional awareness. Also, acquired knowledge and skillset of an auditor can effectively improve ones professional judgment. We also found that professional development (including organizational culture and training opportunities) and self-efficacy (including profession and experience as well as trends and performance) may significantly impact audit quality. CONCLUSIONS: We concluded that to retain auditors, audit authorities must develop an attractive future outlook emphasizing feedback and learning within an organization. Our study provides a workable management guidelines for strengthening the professional development and self-efficacy of audit authorities in Taiwan. More... »

PAGES

1263

Identifiers

URI

http://scigraph.springernature.com/pub.10.1186/s40064-016-2903-0

DOI

http://dx.doi.org/10.1186/s40064-016-2903-0

DIMENSIONS

https://app.dimensions.ai/details/publication/pub.1024431020

PUBMED

https://www.ncbi.nlm.nih.gov/pubmed/27536546


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