公務部門內部控制自行評估機制與內部控制成果對組織績效的關聯性研究－內部審核之干擾效果

The Study of Control Self-Assessment, Internal Control, and Organization Performance in the Public Organizations-The Moderate Effect of Internal Audit

方顯光(Hsien-Kuang Fang) ； 羅安民(Ane-Ming Lo)

《全球管理與經濟》 3卷1期 (2007/06) Pp. 1-22

https://doi.org/10.6565/JGME.2007.3(1).1

摘要

公務組織內部控制係在合法中提昇績效，提高資源運用效能，使興利與防弊兼顧的重要制度，自行評估活動係公開發行公司調整企業內部控制制度，使單位的營運方向與內部控制制度在設計、執行上是一致的管理工具，而內部審核實際上就是內部控制制度的維護者及修正者，能維持成加強內部控制制度的存續和功能。組織經由自行評估活動來修正現有內部控制流程，並藉由內部審核發現內部控制設計及執行上缺失並持續有效的改善，以協助各機關發揮內部控制機制並進行組織價值創造活動，提昇公務組織之效能。本研究主要探討公務組織採行公開發行公司之自行評估活動對組織內部控制成果及組織績效影響以及內部審核對上述兩者關係之影響，針對公務組織之軍事機關250個旅級單位以問卷調查方法加以分析。以探討軍事機關內部控制自行評估機制與內部控制成果內部控制成果各構面（目標設定、內部環境、資訊溝通、風險評估、事項辨認、監督、控制活動）與組織績效（單位業務、組織氣候）構面彼此關聯性研究，並進一步探討內部審核對內部控制與組織繳效之干擾效果。問卷總計回收有效數188份，研究結果發現：1.自行評估活動與內部控制成果（目標設定、內部環境、資訊溝通、風險評估、事項辨認、監督、控制活動）彼此具有正向相關。2.內部控制成果與組織績效（單位業務、組織氣候）彼此具有正向顯著相關。亦即當各單位內部控制成果愈佳，其組織績效愈佳。3.自行評估與組織績效（單位業務、組織氣候）間彼此具有正向顯著相關。亦即當各單位自行評估活動確實，其組織績效愈佳。4. 內部審核機制會干擾內部控制成果與組織績效中「單位業務」構面間關係。最後，本研究依研究結果提供相關建議，並對學術及實務上的管理意涵加以詳細討論。

關鍵字

內部控制 ； 內部控制自行評估 ； 內部審核 ； 組織績效

並列摘要

The internal control which is the important system to upgrade interest and prevent fraud is to promote performance, enhance the use of resources. The activities self-evaluation is a managal instrument for the business to adjust the system of internal control and uniform the business direction and system in design and execution. The internal audit which can maintain and enforce the continuation and function of internal control is actually the protecter and amender for the system of internal control.Organization can amend the present process of internal control by self-evaluation. The internal audit can find the problems of the design and execution of internal control and effectively improve it to helpall public sections to develop the system of internal control to create the value of organization.The purose of this study probes public organization to use the activities of self-evaluation which come from private companies to effect the achievement of internal control and performances of the organization, and the effect of internal audit for above mntion. This study forcus on public organizations for 250 military units' questionnaire and analysis to probe the activities of internal control, the system of self-evaluation of the activities of internal control achievements (target set up, internal environment, information communication, risk evaluation, discretion, inspection, control) and performances (section-business, organization climate) in all associated aspects.Furthermore, this is to exam the moderate effect of internal audit on internal control and organization performance.

並列關鍵字

intemal control ； self-evaluation of internal control ； internal audit ； organizational performance