中央行政機關實施內部控制制度之研究

施炳煌(Bing-Huang Shih)

指導教授 ： 蘇彩足

國立臺灣大學/社會科學院/政治學研究所/碩士(2004年)

https://doi.org/10.6342/NTU.2004.00569

摘要

在管理實務上，內部控制是私部門企業採用的一種管理工具，是組織內部為了確實執行計畫而進行的各種監控活動。在政府大力倡導以及民間企業需求下，民間企業已建立了制度化的內部控制。相較於民間企業，政府行政機關欠缺制度化的內部控制，加以現行內部控管機制仍存有缺失，因此，在我國正配合世界潮流趨勢，積極推動政府再造運動時，中央行政機關自宜師法民間企業，建立一套完整的內部控制制度，俾能解決現行內部控管機制之缺失。然而甚多案例顯示，民間部分企業內部控制是有名無實-有內部控制之名，無內部控制之實。政府在建立其行政機關內部控制制度時，必需擷取民間企業之經驗，務求內部控制有名有實-除了有好的制度設計外，尚需落實執行，如此才能興利除弊，提高政府服務效能，滿足民眾需求。
本研究首先探討中央行政機關內部控管機制之現況，瞭解其為何以內部審核為主軸，並分析其存在之缺失。接著探討內部控制之理論架構，基於COSO(Committee of Sponsoring Organization of the Treadway Commission)所提之內部控制架構體系，在以五個組成要素的有效運作，來為達成三個組織所追求的目標提供合理的保證。該架構體系具完整性，經分析整理其特色，並考量各界採行情形，認為有值得採行之處；進而參考美國聯邦政府內部控制運作情形。經綜合整理後，認為我國中央行政機關在建構內部控制制度時，為求制度完整並能落實，必需在觀念層面、執行層面及法規層面多管齊下，始克有成。
最後，本文提出我國中央行政機關實施內部控制制度之具體建議，包括： (一)會計法修正案應協調立法院儘速審查通過，俾行政院主計處得依法訂定中央行政機關內部控制制度實施準則。(二)行政院主計處訂定實施準則時，希能參酌美國COSO的內部控制架構體系。(三)行政院主計處除訂定實施準則外，尚須訂定中央各行政機關內部控制制度一致規定。(四)設置正式之內部稽核部門，以推動內部控制制度。(五)稽核部門之業務與各單位應明確劃分，避免混淆。(六)為維持稽核人員的專業能力與素養，政府相關機關應訂定稽核人員執業規範。(七)各機關之施政計畫目標應予具體量化。(八)應建立課責機制。(九)加強人員訓練與溝通，以營造優質之控制環境。

關鍵字

內部控制 ； 內部稽核 ； 內部審核

並列摘要

Internal control is a management tool used by businesses from private sector in management practice. It includes performing various monitoring activities to make sure that business plans can be carried out rigorously within an organization. Private businesses have developed systematic internal control operations due to relentless promotion by governments and demands by themselves. On the contrary, government agencies lack well-organized internal control systems like those developed by private businesses. Moreover there are some drawbacks in current internal control mechanism. Therefore central government agencies should learn from private businesses to develop a sophisticated internal control system to overcome disadvantages of the current internal control system when our country continues to reengineer governments to keep up with the current trend in the world. However many cases show that private businesses have well-established internal control systems but do not implement them seriously. When building up the internal control system for its agencies, government should learn from the experiences of private businesses and endeavor to implement its internal control system. Only doing this way can profits be increased and misconducts be eliminated and government can improve service efficiency to meet demands of the general public.
First this study discusses the current situation of internal control mechanism used by central government agencies. It helps to understand why using internal audit as the core to analyze its existing disadvantages. Second this research discusses the theoretical framework of internal control. Under the COSO（Committee of Sponsoring Organization of the Treadway Commission）internal control structure, five components of control combine to be used effectively to provide reasonable assurance that three objectives have been met. The structure of COSO-based internal control system is complete. It is worthy of consideration to adopt the COSO system by analyzing and determining its advantages and considering the fact that it has been adopted by many entities. After observing the operating results of the internal control for the US federal government, we believe that it is necessary for central government to consider three aspects of internal control simultaneously, the concept phase, the implementation phase, and the regulation phase in order to build up a sound internal control system and put the system into practice thoroughly.
Finally, this paper provides concrete suggestions to central government agencies to implement its internal control system including (1) The Legislative Yuan should verify and pass the Amendments for Accounting Act as soon as possible. Then Directorate General of Budget Accounting and Statistics Executive Yuan can set the rules of implementation for internal control system to central government agencies (2) Directorate General of Budget Accounting and Statistics Executive Yuan can consult COSO internal control structure when setting the rules of implementation (3) In addition to the rules of implementation, Directorate General of Budget Accounting and Statistics Executive Yuan also needs to set the general regulations for internal control system to central government agencies (4) To establish an internal audit department to promote and carry out internal control system (5) To avoid ambiguities , segregation of duties between internal audit department and other departments should be clear (6) Related government entities should set operating guidelines for auditors to maintain their professionalism and competence (7) Goals of the mission implementation projects for governmental units should be substantially quantified (8)To establish an accountability mechanism (9) To enhance staff training and communication to create an excellent control environment.

並列關鍵字

internal audit ； internal review ； internal control

參考文獻

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