摘要
计算机审计培训是培养高素质审计人才的有效途径。注意性告知和元认知策略是影响计算机审计培训效果的重要因素。实证研究了注意性告知与元认知策略对培训效果的影响,研究发现:注意性告知与元认知策略都会对培训效果产生正向影响;注意性告知还会对元认知策略产生正向影响。此外,注意性告知通过元认知策略部分中介作用于培训效果。
The training of computer audit is a effective way to train outstanding audit staff. Attentional advice and metacognitive strategies are important factors which influence on the training of computer audit. This empirical research investigates the impact of attentional advice and metacognitive strategies against training effect of computer audit. Based on the study , we find that attentional advice and metacognitive strategies all have significantly positive influences on training effect, attentional advice have a significantly positive influence on metacognitive strategies. Moreover, metacognitive strategies have a partial mediating effect on the relationship between attentional advice and training effect.
出处
《统计与信息论坛》
CSSCI
2013年第10期94-99,共6页
Journal of Statistics and Information
基金
国家社会科学基金项目<信息化背景下政府统计业务流程再造研究>(07XTJ002)
陕西省自然科学基金项目<IT能力对企业竞争优势影响机制研究>(2010JM9004)
国家统计局研究项目<IT能力对组织竞争优势影响的测量与评价>(20120LY098)