ADJ網路實驗室 » 高普考 » [各類科及應試科目詳介] » 財務審計考試及應試科目介紹

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linker 2011-4-1 17:08

財務審計考試及應試科目介紹

財務審計介紹 :
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>所謂的財務審計，主要便是針對政府預算的執行予以審核，以期糾正各單位預算執行之違法或疏失之處，因此，財務審計具有監督行政單位的功能，使其預算執行能夠合法。故，財務審計職系其工作包含審計法規之擬訂，以及監督各機關預算之執行、財務收支審核、決算審定、財務上違法失職行為之稽察、財務效能之考核、財務責任之核定、審計法令解釋及審計行政管理等工作。 審計權的行使對象，與監察院之行使彈劾、糾舉權相同，包括由中央到地方政府所屬各機關及有關人員。財務審計的範圍為中央至地方政府所屬全國各機關、基金及公有營(事)業、公私合營之事業及受公款補助之團體、私人等。
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span> 
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span> 
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span> 
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span> <SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>

<TABLE style="WIDTH: 536pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=714>
<COLGROUP>
<COL style="WIDTH: 67pt; mso-width-source: userset; mso-width-alt: 2848" width=89>
<COL style="WIDTH: 469pt; mso-width-source: userset; mso-width-alt: 20000" width=625>
<TBODY>
<TR style="HEIGHT: 18.95pt; mso-height-source: userset" height=25>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 536pt; HEIGHT: 18.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl72 height=25 width=714 colSpan=2>◆應試資格</TD></TR>
<TR style="HEIGHT: 25.5pt; mso-height-source: userset" height=34>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #92cddc; WIDTH: 67pt; HEIGHT: 25.5pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl65 height=34 width=89>
等別</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: #92cddc; WIDTH: 469pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl65 width=625>
應考資格</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #daeef3; WIDTH: 67pt; HEIGHT: 60.75pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl69 height=81 rowSpan=3 width=89>
高考三級</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl67 width=625> 1.公立或立案之私立獨立學院以上學校或經教育部承認之國外獨立學院以上學校相當學系畢業者。</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; HEIGHT: 20.25pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66 height=27 width=625> 2.經普通考試或相當普通考試之特種考試及格滿三年者。</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; HEIGHT: 20.25pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl68 height=27 width=625> 3.經高等檢定考試及格者。</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #daeef3; WIDTH: 67pt; HEIGHT: 58.5pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl69 height=78 rowSpan=3 width=89>
普通考試</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl67 width=625> 1.公立或立案之私立高級中等學校畢業得有證書者。</TD></TR>
<TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; HEIGHT: 18.75pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66 height=25 width=625> 2.經初等考試或相當初等考試之特種考試及格滿三年者。</TD></TR>
<TR style="HEIGHT: 19.5pt; mso-height-source: userset" height=26>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; HEIGHT: 19.5pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl68 height=26 width=625> 3.經高等或普通檢定考試及格者。</TD></TR></TBODY></TABLE>
 
 
 
 

<TABLE style="WIDTH: 650pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=866>
<COLGROUP>
<COL style="WIDTH: 71pt; mso-width-source: userset; mso-width-alt: 3008" width=94>
<COL style="WIDTH: 240pt; mso-width-source: userset; mso-width-alt: 10240" width=320>
<COL style="WIDTH: 339pt; mso-width-source: userset; mso-width-alt: 14464" width=452>
<TBODY>
<TR style="HEIGHT: 21pt; mso-height-source: userset" height=28>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 650pt; HEIGHT: 21pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl72 height=28 width=866 colSpan=3>◆應試科目</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #92cddc; WIDTH: 71pt; HEIGHT: 20.25pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl68 height=27 width=94>
等別</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: #92cddc; WIDTH: 240pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl68 width=320>
共同科目</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: #92cddc; WIDTH: 339pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl68 width=452>
專業科目</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #daeef3; WIDTH: 71pt; HEIGHT: 77.7pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl74 height=102 rowSpan=6 width=94>
高考三級</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl76 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl65><SPAN style="WIDOWS: 2; ORPHANS: 2; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px"> ◎1.政府會計</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl73 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> ◎2.審計學(含政府審計)</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl77 height=17 width=320> ◎1.國文</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> 3.審計應用法規(含預算法、會計法、決算法、審計法及政府採購法)</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl78 height=17 width=320>  (作文60%、公文20%、測驗20%)</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> 4.財報分析</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl78 height=17 width=320> ※2.法學知識與英文</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> 5.管理會計</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl78 height=17 width=320>  (中華民國憲法30％、法學緒論30％、英文40％)</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl67> 6.內部控制之理論與實務</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #daeef3; WIDTH: 71pt; HEIGHT: 51.8pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl75 height=68 rowSpan=4 width=94>
普通考試</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl73 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl65><SPAN style="WIDOWS: 2; ORPHANS: 2; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px"> ◎1.會計學概要</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl73 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> ◎2.成本與管理會計概要</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl73 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> ◎3.審計學概要</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl79 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl67> 4.審計應用法規概要(含預算法、會計法、決算法、審計法及政府採購法)</TD></TR>
<TR style="HEIGHT: 45pt; mso-height-source: userset" height=60>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: white; WIDTH: 650pt; HEIGHT: 45pt; BORDER-TOP: #999999 1pt solid; BORDER-RIGHT: #999999 1pt solid" class=xl69 height=60 width=866 colSpan=3>【註】： 1.高考三級審計類科，自99年開始分為財務審計及績效審計兩個類科；普考仍維持單屬審計類科。 2.「※」採測驗題型、「◎」採申論及測驗式之混合題型、其餘採非測驗題型。</TD></TR></TBODY></TABLE>
 
 
 
 
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span><SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span><SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>◆工作性質與分發單位
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>
<TABLE style="WIDTH: 171pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=228>
<COLGROUP>
<COL style="WIDTH: 171pt; mso-width-source: userset; mso-width-alt: 7296" width=228>
<TBODY>
<TR style="HEIGHT: 16.5pt" height=22>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 171pt; HEIGHT: 16.5pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65 height=22 width=228>※財務審計是政府預算執行的監督者</TD></TR></TBODY></TABLE>
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span><SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>審計機關之組織採一條鞭制，也就是由中央直貫地方。至於任務分配，中央政府及其所屬機關財務之審計，由審計部辦理，直轄市政府及其所屬機關財務之審計，由審計部分設審計處辦理，至於縣(市)政府及其所屬機關與鄉鎮市公所財務之審計，由審計部酌設縣(市)審計室辦理。因此，財務審計人員的分發，就是審計部、各縣市審計處和審計室。於財務審計工作主要在於查核政府財務上違法失職之行為，由於面對的是一大堆充滿數字的財務資料，因此財務審計人員除了秉持著正直公正的原則之外，細心和謹慎的態度更是必要，對於數字富有敏感度的人，最適合從事財務審計工作。  財務審計分發單位較廣，舉凡司法院財務審計處暨所屬主計機構、各部會所屬財務審計室、各政府機關及國立學校財務審計室，主要是辦理財務審計業務及其他交辦事項。

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