審計制度為我國財務行政制度的一環，除了規範審計機關財務監督工作之外，也透過公開透明的機制，促成民眾對於公共資源管理的信任。近年來國內審計工作重心由傳統的財務審計及遵循審計轉向績效審計，績效審計的主要目的在於透過審計機關建設性之審計意見，促進政府提升施政績效，增進民眾生活福祉，強化政府透明度進而滿足民眾知的權利，以落實公共課責，促進政府良善治理。本研究基於公共課責的學習觀點，評估國內績效審計是否提供政府機關反饋誘因，促其產生組織學習效果，以提升施政的效能及效率。主要研究對象為被審計機關人員，採用問卷調查法及焦點團體法蒐集資料，以釐清績效審計查核報告是否針對重要的政府績效面向協助進行準確、及時及清晰的診斷；績效審計人員是否符合政府機關人員的預期，提出績效提升的有用資訊；以及績效審計是否讓政府機關人員採納績效反饋建議並進行必要的變革。本研究期望可做為國內研究績效審計是否成為提升政府治理之貢獻者的前導研究，由公共課責的角度而言，可審視決算查核報告是否發揮監督的效果；由政府機關而言，可檢視審計機關之查核意見是否促使行政機關產生組織學習效果，進而開展變革行動提升績效；對審計機關而言，可評估績效審計是否已發揮審計洞察及前瞻之功能；對學術社群而言，可累積國內績效審計成效之實證研究成果及進行跨國的學術對話，做為後續相關研究之參考。
The audit system is a part of financial administrative system in Taiwan. In addition to stipulating the financial control of audit institutions, it also promotes public trust in the management of public resources through an open and transparent mechanism. In recent years, the focus of SAI’s work in Taiwan has shifted from traditional financial auditing and compliance auditing to performance auditing. The main purpose of performance auditing is to promote the government to improve performance by providing useful audit opinions, enhance the well-being of people’s lives, and strengthen government transparency to implement public accountability. Based on the learning perspective of public accountability, this study evaluates whether performance audits provide feedback incentives for government agencies and promote organizational learning effects to improve the effectiveness and efficiency of the public sector. The main research object of this study is the audited institution, using questionnaire survey method and focus group method to collect data to clarify whether the performance audit report assists in the accurate, timely and clear diagnosis of government performance; whether the auditor is consistent the expectations of government agencies, provide useful information for performance improvement; and whether performance audits allow government agencies to adopt performance feedback suggestions and make necessary changes. This study is expected to serve as a pilot study on whether performance auditing has become a contributor to improving government in Taiwan. From the perspective of public accountability, it is possible to examine whether the report exerts the effect of supervision; for the government agency, it can review whether the opinions from SAI trigger the organizational learning and change; for the audit agency, it can assess whether the performance audit has played the function of insight and foresight; for the academic community, it can accumulate the impact of performance audit empirical research are used as references for subsequent related research.
