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

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Title:	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
Authors:	蔡蕙如;Tsai, Hui-Ju
Contributors:	資訊管理學系
Keywords:	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;government external auditor;mental readiness;wheel of excellence;operational readiness framework;audit training
Date:	2024-07-09
Issue Date:	2024-10-09 16:53:29 (UTC+8)
Publisher:	國立中央大學
Abstract:	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。;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.
Appears in Collections:	[Graduate Institute of Information Management] Electronic Thesis & Dissertation

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