應用職業整備框架探索政府外部稽核人員的心理整備

以作者查詢圖書館館藏

、以作者查詢臺灣博碩士

、以作者查詢全國書目

、勘誤回報

、線上人數：97

、訪客IP：3.15.147.158

姓名

蔡蕙如(Hui-Ju Tsai) 查詢紙本館藏

畢業系所

資訊管理學系

論文名稱

應用職業整備框架探索政府外部稽核人員的心理整備
(Exploration of Mental Readiness for Excellent Government External Auditors Applying Operational Readiness Framework)

相關論文

★ 專案管理的溝通關鍵路徑探討─以某企業軟體專案為例	★ 運用並探討會議流如何促進敏捷發展過程中團隊溝通與文件化：以T銀行系統開發為例
★ 專案化資訊服務中人力連續派遣決策模式之研究─以高鐵行控資訊設備維護為例	★ 以組織正義觀點介入案件指派決策之研究
★ 應用協調理論建立系統軟體測試中問題改善之協作流程	★ 應用案例式推理於問題管理系統之研究 -以筆記型電腦產品為例
★ 運用限制理論於多專案開發模式的人力資源配置之探討	★ 應用會議流方法於軟體專案開發之個案研究：以翰昇科技公司為例
★ 多重專案、多期再規劃的軟體開發接案決策模式：以南亞科技資訊部門為例	★ 會議導向敏捷軟體開發及系統設計：以大學畢業專題為例
★ 一種基於物件、屬性導向之變更影響分析方法於差異化產品設計	★ 會議流方法對大學畢業專題的團隊合作品質影響之實驗研究
★ 實施敏捷式發展法於大學部畢業專題之行動研究 – 以中央大學資管系為例	★ 建立一個用來評核自然語言需求品質的線上資訊系統
★ 結合本體論與模糊分析網路程序法於軟體測試之風險與風險關聯辨識	★ 在軟體反向工程中針對UML結構模型圖之線上品質評核系統

檔案

[Endnote RIS 格式]

[Bibtex 格式]

[相關文章]

[文章引用]

[完整記錄]

[館藏目錄]

至系統瀏覽論文 (2029-6-21以後開放)

摘要(中)

政府外部稽核人員被視為一個高壓力、高風險且高績效的職業。他們必須具備的專業技能涵蓋三個層面：心理、專業技術和生理，其中又以心理整備技能最為重要，必須以此為核心，平衡發展這些必要的職業技能。
這項探索性研究的目的是應用學者Judy McDonald 在2006 年提出的職業整備框架(Operational Readiness framework)探討優秀政府外部稽核人員心理整備，並參考卓越之輪(Wheel of Excellence)之組成要素，確定影響外部稽核人員卓越表現最重要的一個要素—信心。本研究與一組經驗豐富的政府外部稽核人員進
行一對一訪談，評估他們在工作中面對挑戰之前、期間和之後的心理整備情況，並對研究結果進行了定性分析。分析結果與牙科、社會服務工作、警務和雪巴人等其他高成就領域進行了比較。分析顯示，建立信心所需的特定訓練是實現卓越表現的關鍵，而心理、專業技術和生理整備的平衡是政府外部稽核人員能力的基礎。研究證實了優秀政府外部稽核人員和其他高績效專業人員所使用的心理整備實踐之間有相當高的相似之處。
本研究首次應用職業整備框架來探索政府外部稽核人員的信心整備，並深入探討了實地檢查視角下，高績效表現所需的整備要素。本研究並提供與金融檢查相關的培訓和評估的實用建議，供政府外部稽核人員未來培訓計畫參用。

摘要(英)

Government External Auditors (GEAs) can be regarded as a high-pressure, high-risk and high-performance profession. The professional skills required for GEAs encompass three aspects: mental, technical, and physical, with mental readiness being of utmost importance. This should be the core focus, balancing the development of these essential operational readiness skills.
The purpose of this research was to apply the Operational Readiness Framework (ORF) proposed by scholar Judy McDonald in 2006 to explore the mental readiness for excellent GEAs, while also referenced the elements from Wheel of Excellence. Identified confidence as the most important part of mental readiness for achieving excellence in GEAs. Using one-on-one interviews with the chosen sample of experienced GEAs to assess the mental readiness throughout various stages—prior to, amid, and following their successful performing in challenging scenarios at work and a qualitative analysis was performed on the research results. Analysis results were compared with other high-achievers’ domains like dentistry, social services, policing, and sherpa. The results indicated certain confidence practices being integral to attaining peak performance, with a harmonious poise of physical, technical, and mental readiness forming the cornerstone of the GEAs′ competencies. The research corroborated a substantial overlap in the mental readiness practices utilized by excellent GEAs and other high-performing professionals.
This study applied Operational Readiness Framework to explore confidence as part of mental readiness in GEAs for the first time and presented an in-depth exploration of distinct high-performance readiness practices from an on-site, frontline perspective. It also provided actionable recommendations for training and assessment that relevant to excellence in financial examinations.

關鍵字(中)

★ 政府外部稽核人員
★ 心理整備
★ 卓越之輪
★ 職業整備框架
★ 稽核人員培訓

關鍵字(英)

★ government external auditor
★ mental readiness
★ wheel of excellence
★ operational readiness framework
★ audit training

論文目次

Abstract ....................................................................................... i
摘要 ............................................................................................ ii
Acknowledge .................................................................................... iii
致謝 ............................................................................................ iv
Chapter 1 Introduction ......................................................................... 1
1.1 Background ................................................................................. 1
1.2 Motivation ................................................................................. 1
1.3 Purpose .................................................................................... 3
1.4 Scope and Assumptions ...................................................................... 5
1.5 Organization ............................................................................... 5
Chapter 2 Literature Review .................................................................... 6
2.1 Financial Supervision ...................................................................... 6
2.2 Government External Auditors Conducting Financial Examinations ............................. 9
2.3 Operational Readiness Framework (ORF) ...................................................... 11
2.3.1 Operational Readiness Framework: A Cross-Disciplinary Approach ........................... 11
2.3.2 Orlick′s Wheel of Excellence ............................................................. 14
Chapter 3 Methodology .......................................................................... 18
3.1 Social Science Research Methods ............................................................ 18
3.2 Participants ............................................................................... 21
3.3 Data Collection and Analysis ............................................................... 21
3.3.1 Conducting the Interview ................................................................. 22
3.3.2 Data analysis ............................................................................ 24
3.3.3 Containing Researcher and Information Bias................................................ 25
Chapter 4 Results and Discussion ............................................................... 26
4.1 Discussion ................................................................................. 26
4.1.1 Importance for Readiness ................................................................. 26
4.1.2 Related Literature ....................................................................... 26
4.1.3 Comparisons across Professions ........................................................... 27
4.2 Challenging Situations for Government External Auditors .................................... 28
4.3 Readiness for Performance Excellence ....................................................... 30
4.3.1 Readiness ................................................................................ 30
4.3.2 Successful and Disappointing Performance ................................................. 33
4.3.3 Importance for Readiness in Successful and Disappointing Performance ..................... 33
4.3.4 Rating from 1-10 for P, T, M in Successful Performance ................................... 34
4.3.5 Rating from 1-10 for P, T, M in Disappointing Performance ................................ 34
4.3.6 Difference between P, T, M Ratings between Successful and Disappointing Performance ...... 35
4.4 Assessment of Self-Belief .................................................................. 35
4.4.1 Contributors to Excellence ............................................................... 35
4.4.1.1 Developing Strategies................................................................... 35
4.4.1.2 Self-Belief ............................................................................ 36
4.4.2 Situations ............................................................................... 39
4.4.2.1 “Crisis” control ....................................................................... 39
4.4.2.2 Unforeseen influences .................................................................. 40
4.4.2.3 Proud performance in challenging situations ............................................ 40
4.4.2.4 Disappointing performance in challenging situations .................................... 40
4.4.3 Coping with stress ....................................................................... 41
4.5 Limitations of the Study ................................................................... 41
4.6 Strengths of the Study ..................................................................... 42
Chapter 5 Conclusions and Recommendations ...................................................... 43
5.1 Importance of Readiness .................................................................... 43
5.2 Insights into Self-Belief .................................................................. 43
5.3 Challenges ................................................................................. 44
5.4 Inter-professional preparedness ............................................................ 44
5.5 Training Insights .......................................................................... 45
5.6 Customized Adapted Training Tools Development .............................................. 45
5.7 Contributions of the Study ................................................................. 47
5.8 Recommendations ............................................................................ 48
References ..................................................................................... 51
Appendix A. Personal Profile of Challenging Situations in Government External Auditors ......... 57
Appendix B. Operational Readiness Performance Indicators for Government External Auditors ...... 60
Appendix C. Confidence Practices Training for Government External Auditors ..................... 61
Appendix D. Audit Training Assessment for Government External Auditors ......................... 62

參考文獻

1. Abdolmohammadi, M. J., & Shanteau, J. (1992). Personal attributes of expert
auditors. Organizational Behavior and human decision processes, 53(2), 158-
172.
2. Amyar, F., Hidayah, N. N., Lowe, A., & Woods, M. (2019). Investigating the
backstage of audit engagements: the paradox of team diversity. Accounting,
Auditing & Accountability Journal, 32(2), 378-400.
3. Aubry, T., Bloch, G., Brcic, V., Saad, A., Magwood, O., Abdalla, T., Alkhateeb,
Q., Xie, E., Mathew, C., Hannigan, T., Costello, C., Thavorn, K., Stergiopoulos,
V., Tugwell, P. Pottie, K. (2020). Effectiveness of permanent supportive housing
and income assistance interventions for homeless individuals in high-income
countries: a systematic review. The Lancet Public Health, 5(6), e342-e360.
4. Barth, J. R., Caprio, G., & Levine, R. (2012). The evolution and impact of bank
regulations. World Bank Policy Research Working Paper, (6288).
5. Baybutt, P. (2015). Competency requirements for process safety auditors.
Process Safety Progress, 34(2), 179-182.
6. Beltratti, A., & Stulz, R. M. (2012). The credit crisis around the globe: Why did
some banks perform better?. Journal of financial economics, 105(1), pp. 1-17.
7. Bloomfield, J., & Fisher, M. J. (2019). Quantitative research design. Journal of
the Australasian Rehabilitation Nurses Association, 22(2), 27-30.
8. Broadus Jr, W. A., & Moraglio, J. F. (1982). Governmental audit standards: A
new perspective. Journal of Accountancy (pre-1986), 153(000005), 80.
9. Carleton, R. N., Afifi, T. O., Taillieu, T., Turner, S., Mason, J. E., Ricciardelli,
McCreary, D. R., Vaughan, A. D., Anderson, G. S., Krakauer, R. L., Donnelly, E.
A., Camp II, R. D., Groll, D., Cramm , H. A., MacPhee, R. S., & Griffiths, C. T.
(2020). Assessing the relative impact of diverse stressors among public safety
personnel. International journal of environmental research and public health,
17(4), 1234.
10. Clarke, V., & Braun, V. (2017). Thematic analysis. The journal of positive
psychology, 12(3), 297-298.
11. Cianci, A. M., Kaplan, S. E., & Samues, J. A. (2013). The moderating effects of
the incentive system and performance measure on managers’ and their superiors′expectations about the manager′s effort. Behavioral Research in Accounting,
25(1), 115–134.Curtis, M. B., Jenkins, J. G., Bedard, J. C., & Deis, D. R. (2009).
Auditors′ training and proficiency in information systems: A research synthesis.
Journal of information systems, 23(1), 79-96.
12. Cibangu, K. S. (2012). Qualitative research: The toolkit of theories in the social
sciences. Theoretical and methodological approaches to social sciences and
knowledge management, 5(1), 95-126.
13. Duc, L. D. M., Yen, N. T. H., Thuy, V. H. N, & Tien, N. H. (2019). Enhancing
Auditor Independence in Auditing Enterprises in Vietnam. Cogent Economics
and Finance, 7(1), 1-16.
14. Financial Supervisory Commission. (2021). Introduction of the FSC. Retrievd
from https://www.fsc.gov.tw/en/home.jsp?id=391&parentpath=0,1,332
(2021/9/14).
15. Francis, B. B., Hasan, I., Song, L., & Yeung, B. (2015). What determines bankspecific
variations in bank stock returns? Global evidence. Journal of Financial
Intermediation, 24(3), pp. 312-324.
16. Guenin-Paracini, H., Malsch, B., & Tremblay, M. S. (2015). On the operational
reality of auditors′ independence: Lessons from the field. Auditing: A Journal of
Practice & Theory, 34(2), 201-236.
17. Hellmann, T., Murdoch, K., & Stiglitz, J. (2002). Franchise value and the
dynamics of financial liberalization: The use of capital requirements and deposit
rate controls for prudential regulation. Financial Systems in Transition: The
Design of Financial Systems in Central Europe, MIT Press, Cambridge, MA,
111-127.
18. Herda, D. N., & Lavelle, J. J. (2012). The auditor-audit firm relationship and its
effect on burnout and turnover intention. Accounting Horizons, 26(4), 707-723.
19. Johari, R. J., Ridzoan, N. S., & Zarefar, A. (2019). The influence of work
overload, time pressure and social influence pressure on auditors’ job
performance. International Journal of Financial Research, 10(3), 88-106.
20. Kent, P., Munro, L., & Gambling, T. (2006). Psychological characteristics
contributing to expertise in audit judgment. International Journal of Auditing,
10(2), 125-141.
21. Lee, S. C., Su, J. M., Tsai, S. B., Lu, T. L., & Dong, W. (2016). A comprehensive survey of government auditors’ self-efficacy and professional Development for
improving audit quality. SpringerPlus, 5(1), 1-25.
22. Lien, N. T. (2016). Training for state auditors. International Journal of
Government Auditing, 43(2), 16-20. Retrieved from
https://ezproxy.lib.ncu.edu.tw/login?url=https://www.proquest.com/scholarlyjournals/
training-state-auditors/docview/1800367295/se-2
23. Lipsky, M. (2010). Street-level bureaucracy: Dilemmas of the individual in
public service. Russell Sage Foundation.
24. Llewellyn, D. T. (2006). Institutional structure of financial regulation and
supervision: the basic issues. In a World Bank seminar “Aligning Supervisory
Structures with Country Needs,” Washington DC (pp. 6-7).
25. McDonald, J. M., & Paganelli, C. (2021). Exploration of mental readiness for
enhancing dentistry in an inter-professional climate. International Journal of
Environmental Research and Public Health, 18(13), 7038.
26. McDonald, J. M., Burke, S., & Tyshenko, M. G. (2023). Preparedness and Peak
Performance for Mountaineering Tourists. Journal of Development Innovations,
7(1).
27. McDonald, J., Orlick, T., & Letts, M. (1995). Mental readiness in surgeons and
its links to performance excellence in surgery. Journal of Pediatric Orthopaedics,
15(5), 691-697.
28. McDonald, J. (1993). Mental readiness training for air traffic control trainees.
Monthly course manual for air traffic control trainees in Canada from 1994-
1999.
29. McDonald, J., & Hale, K. (2022). Mental Readiness for Frontline Workers in
Homelessness Services in Ottawa, Canada. International Journal on
Homelessness, 2(1), 80-104.
30. McDonald, J., Dahal, G., Tyshenko, M., Sloan, D. & Sharma, S. (2015).
Operational readiness: Links to Sherpas’ peak performance in tourist mountainguiding.
In Sustainable livelihood systems in Nepal (pp. 281-308). Kathmandu,
Nepal: International Union for Conservation of Nature, Nepal Country Office
(IUCN Nepal).
31. McDonald, J. M. (2006). Gold medal policing: Mental readiness and
performance excellence. New York, NY, USA: Sloan Associate Press.
32. McDonald, J. M., & Gyorkos, T. W. (2016). Operational readiness for
conducting global health research abroad. Canadian Journal of Public Health,
107, e387-e389.
33. McNair, C. J. (1991). Proper compromises: The management control dilemma in
public accounting and its impact on auditor behavior. Accounting, Organizations
and Society, 16(7), 635-653.
34. Mohajan, H. K. (2018). Qualitative research methodology in social sciences and
related subjects. Journal of economic development, environment and people,
7(1), 23-48.
35. Milena, Z. R., Dainora, G., & Alin, S. (2008). Qualitative research methods: A
comparison between focus-group and in-depth interview. Annals of the
University of Oradea, Economic Science Series, 17(4), 1279-1283.
36. Nav Canada, (1997). Situational awareness module: Train the trainers. Cornwall,
ON: Nav Canada Training Institute.
37. Orlick T. & Partington, J. (1988). Mental links to excellence. The Sport
Psychologist, 2, 105-130.
38. Orlick, T. (1992). The psychology of personal excellence. Contemporary thought
on performance enhancement, 1, 109–122.
39. Orlick, T. (1996). The ‘Wheel of Excellence’. Journal of Performance
Education, 1, 3–18.
40. Orlick, T. (2003). In pursuit of excellence: Exercises for strengthening focus and
performance. Chelsea, QC: Zone of Excellence
41. Orlick, T. (2005). The Wheel of Excellence. Retrievd from
http://www.zoneofexcellence.ca/free/wheel.html
42. Orlick, T. (2008). In pursuit of excellence (4th ed.). Champaign, IL: Human
Kinetics.
43. Ontario Police College. Police Trainee Field Training Manual (2008). Queen’s
Printer for Ontario: Toronto, ON, Canada, 1–180.
44. Poveda, R. (2012). Banking supervision and regulation over the past 40 years.
The Spanish Financial System: Growth and Development since 1900, pp. 219-
271.
45. Ricciardelli, R., Czarnuch, S., Carleton, R. N., Gacek, J., & Shewmake, J.
(2020). Canadian public safety personnel and occupational stressors: How PSP
interpret stressors on duty. International Journal of Environmental Research and Public Health, 17(13), 4736.
46. Richardson, V. (1994). Conducting research on practice. Educational researcher,
23(5), 5-10.
47. Safarzadeh, M. H., Kazemi, K., & Dehghanisaadi, A. (2018). The Role of
Auditor′s Psychological Empowerment in Observance of the Code of
Professional Conduct: An Emphasis on Moderating Role of Organizational
Status and Job Experience. Accounting and Auditing Review, 25(1), 71-90.
48. Salehi, M., & Dastanpoor, Z. (2021). The effects of psychological factors on the
performance of independent auditors in Iran. Current psychology, 40(4), 1621-
1630.
49. Salehi, M., Seyyed, F., & Farhangdoust, S. (2020). The impact of personal
characteristics, quality of working life and psychological well-being on job
burnout among Iranian external auditors. International Journal of Organization
Theory & Behavior, 23(3), 189-205.
50. Summers, L. H. (1998). Building an international financial architecture for the
21st century. Cato J., 18, 321.
51. Schönwetter, D. J., Law, D., Mazurat, R., Sileikyte, R., & Nazarko, O. (2011).
Assessing graduating dental students’ competencies: the impact of classroom,
clinic and externships learning experiences. European Journal of Dental
Education, 15(3), 142-152.
52. Sanders, J. C., Fulks, D. L., & Knoblett, J. K. (1995). Stress and stress
management in public accounting. The CPA Journal, 65(8), 46.
53. Seckler, C., Gronewold, U., & Reihlen, M. (2017). An error management
perspective on audit quality: Toward a multi-level model. Accounting,
Organizations and Society, 62, 21-42.
54. Sohrabi, F., & Naseri, E. (2009). Evaluating the concept and components of
spiritual intelligence and developing a tool for its measurement. Research in
Psychological Health, 4(2), 85–103.
55. Tien, N. H., Dana, L. P., Jose, R. J. S., Vu, N. T., & Hung, N. T. (2019). Human
resource development strategy of Ton Duc Thang University to improve its
position on the international rankings. Human resources, 8.
56. Tien, N. H., & Jose, R. J. S. (2021). Higher Education Quality Auditor Training
in Vietnam. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(14), 4315-4325.
57. Training course for SAIs. (1993). International Journal of Government Auditing,
20(4), 4. Retrieved from
https://ezproxy.lib.ncu.edu.tw/login?url=https://www.proquest.com/scholarlyjournals/
training-course-sais/docview/236815818/se-2
58. Tabak, B. M., Fazio, D. M., Paiva, K. C. D. O., & Cajueiro, D. O. (2016).
Financial stability and bank supervision. Finance Research Letters, 18, pp. 322-
327.
59. Tenny, S., Brannan, G. D., Brannan, J. M., & Sharts-Hopko, N. C. (2017).
Qualitative study. Retrievd from https://europepmc.org/article/NBK/nbk470395
60. White, W. (2006). Is price stability enough?. 205. The Bank for International
Settlements. No 205.
61. Zhang, Z. X., Luk, W., Arthur, D., & Wong, T. (2001). Nursing competencies:
personal characteristics contributing to effective nursing performance. Journal of
advanced nursing, 33(4), 467-474.
62. Zahmatkesh, S., & Rezazadeh, J. (2017). The effect of auditor features on audit
quality. Tékhne, 15(2), 79-87.

指導教授

陳仲儼(Chung-Yang Chen)

審核日期

2024-7-9

推文