探討我國數位轉型策略審計職能之創新──以查核資安治理為例

Discussing the Innovation of Audit Function in My Country’s Digital Transformation Strategy–Taking Audit Information Security Governance as an Example

創新是個人或組織發展或決定採用一種突破以往運作模式的新方法、而善用資訊科技與適切的審計技術方法，提升審計效率及效能，已為審計重點工作。本研究蒐集研析先進國家及我國推動政府數位轉型策略等相關文獻，設計數位審計職能問卷調查及深度訪談，進一步探討我國政府推動數位轉型與資安威脅趨勢，以及先進國家及我國資安治理行動策略重點，審計如何因應政府資安執行情形與內、外部的挑戰。
研究結果顯示，審計人員多數認為數位審計職能的重要性，但實際所具備的能力不足，尤其在數據探索、多維度數據分析及查核政府資安治理議題面向尚有不足，未來宜聚焦查核資安執行成效、促請政府強化資安防護能力及增進公共利益，以及培育審計人員跨領域專業知能與素養，善用資訊科技，才能對內帶動審計數位轉型，對外擴展數位審計新面向，發揮數位審計職能與效益。

The effective use of information technology and appropriate audit techniques to enhance audit efficiency and effectiveness has become a key focus in auditing. This study investigates digital transformation strategies in both advanced countries and our own government. It employs a survey and interviews to explore trends in government digital transformation and cybersecurity threats, and examines key strategies in cybersecurity governance in both advanced countries and our own country. The study also looks into how audits can address the implementation of government cybersecurity and manage both internal and external challenges.
The findings indicate that although auditors acknowledge the importance of digital competencies, there are significant gaps, particularly in areas such as data exploration, multidimensional data analysis, and auditing issues related to government cybersecurity governance. It is recommended to focus on strengthening ''innovative data analysis techniques,'' ''integrating information expertise to foster innovation,'' ''expanding the auditing of cybersecurity governance issues,'' and ''training personnel to enhance professional capabilities.'' These steps are crucial for advancing digital transformation within auditing and fully realizing the potential of digital auditing.