A study of computer skills and computer auditing performances
This study investigates the computer skills of internal auditors of banks in Taiwan. The
study subjects are internal auditors of Taiwan banks. The computer skill variables are selected
from various literatures. The four parts of the questionnaire are: the computer skills of internal
auditors, computer auditing tasks, computer auditing performance, working experiences and
auditing experiences of bank internal auditors.
The statistic results indicate that the investigated computer skills are very important to the
auditing profession. However, the computer skills of internal auditors are lower than expected.
In general, the computer auditing performance is acceptable. The internal auditors in Taiwan are
quite experienced in banking works, about 60% of them have worked more than fifteen years.
The banking inspecting and computer auditing experiences are relative low; about 60% of the
internal auditors have less than five years of experience in banking inspecting, and have less than
two years of experience in computer auditing.
Internal auditors who have different total working years have no different perspectives on
the importance of computer skills, their own computer skills, and computer auditing
performances. However, internal auditors who have had different banking inspecting
experiences do have different perspectives on the importance of computer skills and computer
auditing performances, but no differences about their own computer skills. Internal auditors who
have different computer auditing experiences do have different perspectives about the computer
auditing performances and their own present computer skills, but no difference about the
importance of computer skills of internal auditors.
Keywords: Computer Skills, Computer Skills, Computer Auditing, Internal Auditing, Auditing