以政府歲計會計資訊建立風險預警與持續風險評估機制

本文主要目的在於發展持續性稽核技術架構中所建議之「持續性風險評估模組」雛型，結合預算編列與審查作業流程，精進關鍵風險指標內容，依指標設計互動式與視覺化圖形，發展持續性風險評估機制，協助風險辨識與控制監督活動，以利於落實風險控管與內部控制之執行。研究架構以地方法定預算編列規範為預算風險預警一階指標，再聯結先前研究建立之整體財務風險指標，重新歸類為二階指標，再分別以地方政府預算編列子機關與用途別為主體，設計機關別與用途別的三階及四階預警指標。本文建置以地方政府公開預決算資料為基礎之風險預警指標分析架構，透過互動式視覺化儀表板分析，發展供評估使用效益之資訊系統雛型。所建立的風險預警與監控的機制，以目前各縣巿政府主計單位所關切之預算預警項目為依據，分為預算規劃、編列及審核三大主題進行訪談，依所關切之風險指標串聯主計資訊系統資料，分析現有資料與風險指標之間的關聯與資料缺口，整合建立多維度結構儲存庫，以供預算編審分析使用。接著以視覺化分析平臺為風險辨識與分析作業環境，依所發展的四階指標架構，設計出易於調整使用之視覺化分析儀表板。本文貢獻為：透過四階風險預警指標的設計，提供不同層次的風險資訊，建置以政府歲計預決算資料為基礎的風險預警與評估系統雛型，以基於自助式服務之視覺化分析平臺，可自行調整適用於不同使用者對不同風險定義之分析需求。藉由本系統雛型，不但可引發使用者評估應用需求進行修正，以此後續更可進行正式系統之開發。

關鍵字

政府歲計會計；風險預警；風險指標；視覺化分析

並列摘要

The purpose of this study is to develop the prototype of the continuous risk assessment mechanism, which combines the processes of creating and reviewing budget plans to define key risk indicators and uses interactive visual analytics to assist the activities for the identification of risks, and control monitoring. This system is a part of continuous auditing systems and beneficial for the execution of risk management and effective internal control. There are four different layers for different kinds of analyses in our prototype. The budget risk indicators in the first layer are based on the obligation from the statutory budget regulation. The financial risk indicators from previous research in 2016 are reviewed and reclassified in the second layer. The risk indicators in the third and fourth layer are defined based on the variance of unit budgets and the scale of growth in different objects of expenditure. This study established a framework of budget risk indicators, which based on government budget accounting information. The prototype is used for assessing the value of the proposed system by the usage of interactive analytics and visual dashboard. According to the regulation of budget reviewing procedures, we interview government accountants to understand the processes of budget preparation, planning and reviewing. After clarifying the gaps and relationships between accounting information and risk indicators, we establish a multidimensional database for the immediate calculation of risk indicators. It is also demonstrated by the visual dashboard, which is designed according to the framework of four-layered risk indicators. The major contribution of this study is to establish the prototype of a risk assessment and budget alarm system to provide useful messages via predefined indicators in each layer. Our system is designed based on the techniques of self-service business intelligence, so it is easy to be adapted by users in different contexts. Through the demonstration of this prototype, the requirements of related usages will be easier to assess and modify for the later development of production systems.