冰山模型视阈下:高校审计专业胜任能力测评框架研究  

Research on the University Auditing Profession Competency Assessment Framework:The Iceberg Model Perspective

作　　者：畅蓓 Chang Bei(Tianjin Sino-German University of Applied Sciences,Tianjin,300350)

机构地区：[1]天津中德应用技术大学审计处,天津300350

出　　处：《考试研究》2024年第5期67-78,共12页Examinations Research

基　　金：2024年天津市教育工作重点调研课题(JYDY-20241062):基于PDCA循环理论的高校内部审计整改质效提升研究。

摘　　要：二十届中央审计委员会第一次会议召开后,对审计职业转型提出新要求,促使高校审计职能一系列变革,更加突显审计专业胜任能力的重要性。从分析专业胜任能力定义入手,借鉴冰山模型搭建由工作动机、职业道德、执业技能、知识体系四部分构成的能力框架,运用层次分析法(AHP)建立能力测评指标权重,构建专业胜任能力测评结果模型。该框架作为从业基准,对内审机构选人用人、培训审计人员、绩效考核评价、促进审计质量提升、推动教育事业发展具有重要意义。Upon conclusion of the inaugural session of the Twenty-first Central Auditing Commission,new directives were established for the transformation of the auditing profession,instigating a series of modifications in the auditing function of higher education institutions,emphasizing the criticality of professional competency.Utilizing the“iceberg model”,a competency framework was constructed comprising four components:work motivation,professional ethics,professional skills,and knowledge system.The Analytic Hierarchy Process(AHP)was employed to assign weights to competency assessment indicators and construct a model of professional competency assessment outcomes.This framework serves as a benchmark for internal audit institutions in personnel selection,auditor training,performance evaluation,audit quality enhancement,and educational advancement.

关 键 词：高校内部审计 专业胜任能力框架 冰山模型 层次分析法 

分 类 号：G424.74[文化科学—课程与教学论]