國軍內部審核執行成效之評估－以中科院為例

Evaluating Implementation Effect of Internal Auditing on Military Army － Case Study of CSIST

黃志為(Chie-Wei Huang)

指導教授 ： 胡宜中 ； 邱榆淨

中原大學/商學院/企業管理研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600078

摘要

內部審核為內部控制之一環，係協助內部控制發揮功能之重要機制，亦是各級政府機關為瞭解及考核自身或所屬單位之施政成效的有效管理工具，透過內部審核的有效實施，不僅可消極防止錯誤與弊端之發生；積極而言，更可推動與考核政府組織政策的執行並評估其管理績效。
在公部門之國防部主管與運用龐大的國家資源，其預算執行運用之良窳，不僅影響政府效能與威信，更關係著國家的安危；同時，在中央政府財政日益窘困之狀況下，如何能發揮國軍內部審核評估、控制、建議之功能，使得在不增加政府財政赤字之狀況下，讓有限的國防資源能更有效的運用，實為當下之重要課題，因此找出影響國軍內部審核執行成效之關鍵因素為何，更值得深入探討；本研究目的為建構一影響國軍內部審核執行成效因素之評估模式，針對各項因素對國軍內部審核作業之影響權重與各項因素排序進行分析，並針對其管理上之意義，予以分析及研究，以供各級管理者參考。
依據國內、外專家學者的理論基礎及相關論文文獻，再加上國軍內部審核作業本身特性後，彙總出審核人員特質、審核部門管理、組織整體環境及資訊科技四個層面，再經過國軍內部審核作業之專家確認各項因素之適合度後，推展出十項評估準則，據以構建一個分析模型架構，再以此關鍵因素為問卷設計的主要內容，並以中科院主計主管及內部審核承辦人為群體，利用層級分析法（analytic hierarchy process, AHP）來訂定決策過程中各衡量因素的權重值。
研究結果發現整體填答者對本研究所選取的影響因素，在考慮層面及評估準則中最重要的分別為「審核人員特質」與「專業技術能力」；在受評單位的表現上，各群體均認為以「Ｇ單位」表現最佳。其次，本研究也針對各影響因素進行「整體群體共識度」與「個別群體共識度」之間的分析。就考慮層面觀點而言，主計主管對於「資訊科技」一致認為其重要程度最低，但對實際作業之承辦人員而言，則一致認為「審核人員特質」之重要程度最高；在評估準則方面，各群體均一致認同「管理階層的支持」；在受評單位方面，各群體則一致認同「Ｃ單位」。綜合分析推論為：管理階層應對國軍內部審核給予更多的支持，如此方能使組織整體運作更有效率及效能；審核人員本身應對各種「專業技術能力」積極學習、努力自我充實，並應將處事心態調整為協助者、諮詢顧問的角色；各受評單位仍需就各自在表現較差之準則項目上加強改進。

關鍵字

內部控制 ； 層級分析法 ； 內部審（稽）核 ； 主計制度

並列摘要

Internal auditing is an integral part of the internal control system, which is the key mechanism to assist internal control system could be effectively performed and an approach of management to understanding and evaluating performance of one’s own or it’s members for governments of all levels. After effective implementation of internal auditing, can avoid mistakes and abuses occurred with negative attitude, yet strengthening and evaluating government’s organizational policies and managerial performance with active attitude.
Executive of Ministry of National Defence that is in the public agent and using huge national resources, the adequacy of budget distribution not only influence governmental efficiency and prestige, but also related with national security. Meanwhile, in the situation of central government has burdened, how can give play to internal auditing on military army to verify the function assessed, controlled, suggested, make under not increasing the state of government's financial deficiency, the application of letting limited national defence resources more effective. Thus, a really urgent research topic is exactly to discover the key factors of internal auditing on military army, more worthy of thorough study; This text research purpose for construct implementation effect of internal auditing on military army analytical of structure, aim at various factors of internal auditing on military army influence power heavy and various factor row preface carry on analysis, and manages to it up its meaning, giving analysis and studying, providing the governor of reference.
Through the citation of the related theories proposed by domestic or international scholars, adequate amounts of journal or conference papers, and considering the industry characteristic of the internal auditing on military, a hierarchy consisting of four aspects including internal auditors’ personal characteristics, the management of internal auditing unit, organization’s environment, and information technology, after concerning their fitness by the experts of the internal auditing on military, and ten criteria is established. Using the hierarchy, a questionnaire of the well-known analytic hierarchy process (AHP) is designed. The respondents are clustered to two different groups, including the thieves of comptroller section and undertakers, and the AHP is employed to analyze the perceived key factors to the internal auditing on military for each group.
From the overall analysis, the most important factors in the aspects and the criteria are “internal auditors’ personal characteristics” and “professional technique ability”, and “G institution” is better than others for the alternatives. Secondly, the consensus of whole community and individual community are performed for each of aspects, criteria, and alternatives. In particular, in the analysis of the individual community, the thieves of comptroller section think unanimously to “information technology” that it’s important degree is the lowest, but as for the undertakers, “internal auditors’ personal characteristics” has the highest degree of consensus. In assessing criteria, unanimous height approves “the support of the layers of management” in every community. In assessing alternatives, unanimous height approves “C institution” in every community. Analyzed synthetically that the inference is: The layers of management should verify more support to internal auditing on military, and it will come truth that can enable organization whole more efficient and efficiency operation, internal auditors’ should study actively, substantiate oneself hard about various kinds of “professional technique ability”, and should also handle affairs psychology adjust for assistant and consultant. Every institutions being evaluated still needed to strengthen improving in displaying worse criteria.

並列關鍵字

Internal control ； Internal auditing ； Accounting & statistics system ； Analytic hierarchy process

參考文獻

梁宏斌，2005年，市區道路管理績效考核制度之研擬，台灣大學土木工程研究所碩士論文。

汪承運，1990年，「內部稽核人員顯神通」，會計研究月刊，第61期，台北：財團法人中華民國會計研究發展基金會，頁92-95。

林柄滄，1988年，「內部稽核除弊興利」，會計研究月刊，第30期，台北：財團法人中華民國會計研究發展基金會，頁95-96。

省三，1989年，「內部控制管理重器」，會計研究月刊，第48期，台北：財團法人中華民國會計研究發展基金會，頁20。

耿晴，1995年，「內部稽核的再生工程」，會計研究月刊，第112期，台北：財團法人中華民國會計研究發展基金會，頁126-132。