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委託技術服務審計稽察案例之探討
LESSONS LEARNED FROM THE AUDIT EXAMPLES OF ARCHITECTUAL / ENGINEERING CONTRACTS
摘要
為建立公開、公平之採購環境並提供公共品質，各級政府依據採購法及相關規定成立採購稽核小組，就所屬機關執行之公共工程辦理稽核，另審計機關亦依據審計法及採購法，對於各機關辦理之採購業務進行財務審計與隨時稽察。雖政府過去多年已持續彙整許多採購錯誤行為態樣以供機關參考，惟其主要仍以工程標案之採購為主，對於委託技術服務採購案相對較少，且亦甚少由審計機關之稽察角度，探討機關在承辦處理是否積極妥適、有無疏失延宕、以及是否依約辦理等行政作為，故而機關一般普遍較缺乏此方面之知識與經驗，一旦審計機關抽案派員就地稽察時，方才發覺承辦過程之疏誤。有鑑於此，本研究彙整審計機關相關之稽察法令、收集27件委託技術服務採購之稽察缺失案例，並探討實務上工程採購執行之考量重點與審計稽察之差異性，所分析之心得希冀能提供機關日後辦理委託技術服務採購之決策參考。
並列摘要
To establish an open and fair procurement environment and to enhance the quality of managing public construction projects, the government entities in Taiwan have formed many procurement audit teams to review whether the projects are performed according to government regulations and laws. Additionally, authorized by the laws of audit and government procurement law, the government audit entities can audit procurement operations on a regular basis or at any time. A few relevant studies have discussed the poor examples of faults (or inefficiency or negligence) caused by project owners (government entities) in managing construction contracts from the viewpoint of construction practitioners. This research investigates the poor examples in managing the architectural/engineering (A/E) contracts from the viewpoint of audit entities. This work has contributed to three main aspects. First, the laws and regulations of audit are reviewed to provide an improved understanding of the basic views of audit officers on A/E contracts. Second, by analyzing 27 audit cases of A/E contracts, this work identifies the major faults that project owners are responsible for. Finally, this study discusses the differences of the views between project owners and audit officers on how an A/E contract should be managed. Overall, this research provides the knowledge of audit to support project owners in managing their A/E contracts.