透過內部稽核,可以瞭解組織內部控制程度。本研究以中山科學研究院為研究對象,先期透過文獻蒐整與專家訪談的方式,建立中山科學研究院內部稽核有效性衡量指標評估模式並進行評估,並運用模糊層級分析法(Fuzzy Analytic Hierarchy Process,FAHP)求取各項評估因素間的相對權重,綜合分析以建構出中山科學研究院內部稽核衡量指標。 本研究認為因研究對象承襲以往隸屬於國防部之公務機關身分,且受國際情勢影響,軍購取代自製,造成預算排擠效應,故受測專家均認為有限資源下為發揮內部稽核有效性,「需求確認及研發階段」優先於其他構面,並持續藉由內部稽核有效性衡量指標建立,使管理階層可據此訂定相關內部稽核項目,以提升內部控制成效。
Through internal audit, internal control can show the degree of organization. In this thesis, Chungshan Institute of Science is the subject of the research.Through the initial search of the entire literature and interviews with experts, this thesis establishes the evaluattion models of Chungshan Institute of Science metrics and assesses the effectiveness of internal audit.The thesis applies fuzzy AHP (Fuzzy Analytic Hierarchy Process , FAHP) to calculate the relative weight of the assessment factor between heavy in order to construct a comprehensive analysis of internal audit Chungshan Institute of Science and Technology. This research suggests the fact that in the past because the subject is part of inherited identity Defense Department's official organ and by the impact of the international situation, military procurement replaces homemade. It results in budget crowding out effect.Experts believe that under the limited effectiveness of internal audit resources "demand Recognition and development stage” should priory over other facets and be sustained by the internal audit to establish the validity of a measure.Therefore, that management can fix the relevant internal audit projects accordingly to enhance the effectiveness of internal controls.
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