內部控制、內部稽核與組織績效之關係探討-以私立大專校院為例

The Relationship among Internal Control,Internal Auditing and Organizational Performance of Private Universities

呂俊隆(Chun-Lung Lu)

指導教授 ： 白滌清

淡江大學/商管學院/企業管理學系碩士在職專班/碩士(2017年)

https://doi.org/10.6846/TKU.2017.00590

摘要

教育部透過內部控制制度之實施，使全國私立學校對內部控制制度之發展有新的思考方向，藉以達到私立學校提升營運效能、保障資產安全、可靠的財務報導及相關法令遵循之目標，希能全面達成提升校務營運績效之積極性目標。另依所訂定之「學校財團法人及所設私立學校內部控制制度實施辦法」，至各私立大專校院查核了解各校辦理內部控制制度實際執行情形。依訪視結果提出訪視結果報告，提供教育部瞭解各校執行情形，並發揮興利與防弊功能，進而協助學校達到永續經營的目的。
本研以國內私立大專校院之工作者為研究對象，採便利抽樣的方式發放問卷，研究內部控制、內部稽核對組織績效之影響。研究的結果如下：
1.內部控制對組織績效具有正向影響，內部控制之落實執行所產生的效益，對組織內部各部門績效的提升產生正相關。
2.內部稽核對組織績效具有正向影響，內部稽核所述及之各項功能都可充分顯現時，則對組織內部各部門績效的提升產生正相關。
3.內部稽核對內部控制具有正向影響，內部稽核之功能可充分顯現時，則對內部控制之落實執行產生正相關。

關鍵字

內部控制 ； 內部稽核 ； 組織績效

並列摘要

Through the implementation of the internal control system, the Ministry of Education has made the national private schools have a new way of thinking about the development of the internal control system so as to achieve the goal of improving the operational efficiency, ensuring the safety of assets and reliable financial reporting and related laws and regulations. Achieve the promotion of school operating performance of the positive goals. And to examine the implementation of the internal control system of each school by checking with the "Measures for the implementation of the internal control system of the private schools". According to the results provide the Ministry of Education to understand the implementation of the situation, play a virtuous and anti-fraud function, and help schools to achieve the purpose of sustainable development.
This study takes the workers of domestic private colleges and universities as the research object, and collects the questionnaires in a convenient way to study the influence of internal control and internal auditing on organizational performance.
The results of this study are as follows:
1.Internal control has positive influence on organizational performance. The implementation of the internal control of the benefits generated by the various departments within the organization to enhance the performance of a positive correlation.
2.Internal auditing has positive influence on organizational performance. When the functions described in the internal audit are fully visible, there is a positive correlation the performance of the various departments within the organization.
3.Internal audits have positive influence on internal control. The internal audit function can be fully apparent, then the implementation of internal control to produce a positive correlation.

並列關鍵字

Internal Control ； Internal Auditing ； Organizational Performance

參考文獻

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