縣市政府行政機關實施內部控制制度之研究－以台南市政府為例

The Study of County and City Governments to Implement the Internal Control System－The Case Study of Tainan City

邱振冬(Chang-Tung Chiu)

指導教授 ： 莊義雄

長榮大學/管理學院/高階管理碩士在職專班(EMBA)/碩士(2009年)

摘要

政府機關之內部控制係運用現代化的科學管理，以保障機關免於因人為因素而造成損失，並降低錯誤與舞弊之發生，進而提升行政效率，維護財物安全，以達成最高目標之管理控制；其意義不僅限於防杜錯誤與舞弊，亦是動態的管理過程。然而，政府行政機關尚欠缺制度化的內部控制，復因現行內部控制機制仍存有諸多缺失，自宜建立一套完整的內部控制制度，以增進政府施政效能。
本研究首先探討內部控制之理論與架構，基於美國COSO研究報告書所提之內部控制架構體系，在以五個組成要素的有效運作，可為組織達成所追求的三個目標提供合理的保證；該架構體系深具完整性，經分析其特色，及考量各界採行情形，認為有值得政府行政機關參採之處；另與內部控制有關之風險管理及行政機關治理等新興理念，亦極具參採價值。接著探討各縣市政府行政機關內部控制機制之現況，分析其存在之缺失；並佐以某政府行政機關員工對內部控制重要性認知程度與行政績效關聯性之實證研究。經綜合整理後，試圖研擬提出「各縣市政府研訂內部控制制度之一致原則」，以供相關行政機關參考。

關鍵字

內部控制 ； 內部稽核 ； 公司治理 ； 風險管理

並列摘要

The Department of internal control within Government agencies has been using modernized scientific management in order to cease the organizations from man-made losses, and reduce the occurrence of errors and frauds. moreover, enhance administrative efficiency, and maintain properties’ security in order to reach the highest goal of management control. The significances is not only limited to errors and frauds prevention, but also a dynamic managing process. However, the Government agency still lacks an mechanism to executive authorities within internal control, and there are insufficiency within the current mechanism of internal control. Therefore the Government agency should establish a thorough internal control institution to promote the effectiveness of government policy.
First of all, this study discusses on theories and constructions of internal control. Based on the construction raised by COSO, the effective operation under the five important constituents can provide reasonable guarantee for organizations to pursue three targets. The construction is highly complete. After analyzing its characteristics as well as advantages and considering the practices from all the societies, the researcher deems it is worthwhile. In addition, the emerging theories of risk management of internal control and governance are also worthwhile to put into practice. Secondly, this study looks into the present situation of Taiwan Government agencies' internal control and analyzes the existing deficiency. Besides, taking the empirical investigation in one part of Government staffs to assist and strengthen this study's credibility. After comprehensive analysis, the researcher makes a conclusion for related organizations reference that Government agencies should draw up and establish a consistent principle in internal control system.

並列關鍵字

Internal control ； Internal audit ； Corporate governance ； Risk management

參考文獻

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