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

查看完整版本: 績效審計考試及應試科目介紹

linker 2011-4-1 17:36

績效審計考試及應試科目介紹

績效審計介紹:
<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>所謂審計，即對各機關政事會計之審核，預算執行之督導，收支命令之核定，決算之審查，及財務上之稽察，有關審計法令之擬訂、解釋與審計行政管理等。 
<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>99年3月10日，考試院修正公務人員高等考試三級考試暨普通考試規則，將原本審計職系，區分為財務審計與績效審計兩種，所謂審計權的行使對象，與監察
<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>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。績效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
<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>合營之事業及受公款補助之團體、私人等。 審計師需要具備良好理解能力、抱持客觀的態度及有積極尋根究底的精神。一流的溝通技巧亦是分析及分享複雜資料所需的。  
<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=xl66 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=xl67 height=81 rowSpan=3 width=89>
高考三級</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 469pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl69 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: white; WIDTH: 469pt; HEIGHT: 20.25pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl68 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: white; WIDTH: 469pt; HEIGHT: 20.25pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl70 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=xl67 height=78 rowSpan=3 width=89>
普通考試</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; WIDTH: 469pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl69 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: white; WIDTH: 469pt; HEIGHT: 18.75pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl68 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: white; WIDTH: 469pt; HEIGHT: 19.5pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl70 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: 652pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=868>
<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: 341pt; mso-width-source: userset; mso-width-alt: 14528" width=454>
<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: 652pt; HEIGHT: 21pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl69 height=28 width=868 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=xl65 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=xl65 width=320>
共同科目</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: #92cddc; WIDTH: 341pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl65 width=454>
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: white; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl71><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.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=xl70 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl72> 2.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=xl77 height=17 width=320> ◎1.國文</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl72> 3.財務行政</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: white; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl72> 4.公共政策</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: white; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl72> 5.經濟學與成本效益分析 </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>  (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: white; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl73> 6.公共管理</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=xl70 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl71><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=xl70 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl72> ◎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=xl70 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: white; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl72> ◎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: white; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl73> 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: 652pt; HEIGHT: 45pt; BORDER-TOP: #999999 1pt solid; BORDER-RIGHT: #999999 1pt solid" class=xl66 height=60 width=868 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: 184pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=245>
<COLGROUP>
<COL style="WIDTH: 184pt; mso-width-source: userset; mso-width-alt: 7840" width=245>
<TBODY>
<TR style="HEIGHT: 16.5pt" height=22>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; WIDTH: 184pt; HEIGHT: 16.5pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65 height=22 width=245>※績效審計是查核政府績效的專業人士</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
<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>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，績效審計人員的分發，就是審
<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>計部、各縣市審計處和審計室。 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，最適合從事績效審計工作。

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