警察機關內部控制功能之研究－以新北市政府警察局政風室為例

警察風紀的良窳不僅是警察工作品質的礎石，更是人民是否信賴警察的關鍵，警察工作關係社會治安，而警察廉潔與否及治安好壞，均為國家競爭力之關鍵因素。然警察人員所接觸大部分係不法之徒及聲色場所，具有高度誘惑性，每當發生警察貪瀆違法案件時，都會成為媒體大肆報導及民眾關注的焦點，並招致社會輿論的攻擊與撻伐，除了致使民眾對於警察的信賴感降低外，亦會抺煞絕大多數員警的辛勤付出，因此如何貫徹警察廉潔要求，強化課責機制，實為重要課題。　　目前在多數警察機關均設有政風室與督察室作為內部控制機制，依據「組織功能劃分理論」及「內部控制理論」理想模式，督察室與政風室在各自法定業務職掌下，理應可發揮雙重火網的功能，有效遏止發生職務犯罪之行為。然近年來，警察單位職務犯罪行為依然接連發生，現行內部控制機制顯未發揮預期效能，爰本研究透過文獻探討法所獲資料之分析結果及深度訪談法彙整受訪者意見，從理論與實務推動情形檢視現行制度面存在之問題，獲致「雙元課責模式利弊兼具」、「業務權責重疊情況有待改進」、「公職人員財產申報之效益有待改善」、「易滋弊端業務專案清查有助於抑制職務犯罪行為」、「機關首長態度是影響內部控制機制效益的關鍵」、「應從組織面向導引政風工作發展」及「政風室組織編制尚有調整必要」等七個主要研究發現，並綜整提出五項建議，期能作為未來警察機關政風室推動廉政工作之參考：一、近程目標以強化政風室與督察室聯繫機制為優先。二、檢討現行各項政風業務執行效益及資源分配。三、主動融入機關之中，建立夥伴關係。四、運用人事政策導引政風人員勇於任事，厚植警政機關廉政功能。五、健全警察機關政風組織，提升警政風紀。

關鍵字

內部控制；政風室；職務犯罪

並列摘要

Police discipline is the core foundation and value of legal work quality, but also the key to earn the peoples’ trust the law enforcement authorities. Their work concerns public security, a key factor to national competitiveness, which integrity of individuals and the whole administrative system is of utmost importance. Most of the police personnel are frequently exposed to red-light district dealing with outlaws, i.e., a highly tempting environment for corruptive behaviors. Whenever a police corrupting case gets exposed, it will easily become the headline of media reports, then condemned by public opinion, leading to the reduction of police credibility and making all the police's good hard works in vain. Therefore, to avoid the problems, it is critical to establish feasible protocols to reinforce police integrity and strengthen the supervision system. Currently, most police agencies have an Inspector Office and a Civil Service Ethics Office as control mechanism for internal supervision. Based on the idealized "Organizational Function Division Theory" and "Internal Control Theory", the Inspector Office and the Civil Service Ethics Office carry out respective statutory business independently forming a double-fire-net structure to effectively stem the behavior of duty crimes. However, in recent years, the crimes committed by police agencies have continued to occur, which clearly suggest the current internal control mechanism has not achieved the expected effectiveness. This study combines the analysis results from literature review and opinions from the in-depth interviews of the respondents to examine existing problems current system from both a theoretical and practical perspective. The research in this thesis leads to the following seven major results: "Both advantages and disadvantages of the dual accountability.", "The overlapping of official business responsibility needs to be improved.", "The effectiveness of civil servant’s property declarations need to be improved.", "Special investigation of the high-risk business is helpful to stem duty crimes.", "The attitude of the agency chief is the key to the effectiveness of the internal control mechanism.", "The development of ethics work should be guided by the organization aspect." "The ethics office organization still have adjustment requirement.", and provides five suggestions that should be put forward to promote the clean government work as the future Civil Service Ethics Office of the police agencies: 1. The short-term goal is to strengthen the contact mechanism between the Civil Service Ethics Office and the Inspector Office. 2. Review the current implementation efficiency and resource allocation of various ethics business. 3. Take the initiative to integrate into the organization and establish partnerships. 4. Use the human resource policy to guide the ethics personnel to be aggressive in their work, and enhance the integrity of the police administration. 5. Improve the ethics organization of the police agencies and improve the discipline of the police.