中央国家机关内部审计机构胜任能力实证研究——基于中国内审协会2010年的调查数据

在理论分析和数据处理的基础上,使用中国内审协会2010年的调查数据,借助主成分分析法,从素质能力和业绩结果两个方面对32家中央国家机关内部审计机构的胜任能力进行评估,结果显示,两种思路评估出来的结果差异很大,分析后发现,最可能的原因是两种评估思路的不同倾向性特点所致。进一步的影响因素分析显示,对素质能力法评估值有显著影响的因素远多于对业绩结果法评估值有显著影响的因素。

An Empirical Study on Internal Audit Institution Competence of the Central State Organs: Based on China Institute of Internal Audit 2010 Survey Data

On the basis of the theoretical and data processing,the paper assesses internal audit institution competence of thirty-two central state organs form input and output points of views with principal component analysis by using CIIA 2010 survey data and finds that there is great difference between two kinds assessment value,after the analysis,we think that the most possible reason is difference tendency of two assessment ideas.Further analysis of affecting factors shows that significant factors on input idea assessment value are far more than those of output idea assessment value.