公務機關內部控制實施檢核之研究 －以臺北市區公所為例

The Research of the Internal Control Administrative Examination for the Public Affair Organization -Taking the District Offices of Taipei City as an Example

陳 淑 妙(Shuw-Miao Chen)

指導教授 ： 李弘暉

元智大學/管理學院/管理研究所/碩士(2007年)

摘要

政府治理對國家競爭力具有重大的影響，而政府效率、政策品質與國家清廉度的提升都與內部控制有關，因此本研究以臺北市12區公所為個案研究對象，以政府公務機關推動內部控制實施檢核，對各該機關之內部控制制度之推動概況及效益暨其相關影響進行分析，獲得研究發現：1.各區公所自行訂定內部控制制度之方式需檢討改進。2.應強化各區公所內部控制及內部控制自行評估。3.實施內部控制檢核對內部審核及內部控制具有影響性。4.市府應再強化內部控制實施檢核功能。5.各區公所內部控制的成功關鍵因素為「機關首長的支持與配合」、「各課室主管與員工的配合」及「個人價值觀、操守及文化」。6.各區公所內部控制的障礙因素為「人力不足或人員異動頻繁」、「機關首長不重視」及「未立法規範政府機關建立內部控制制度」。因此提出如下建議：
一、對各區公所之建議：1.改進自行訂定內部控制制度之方法。2.內部控制自行評估強化之道。3.各區公所內部控制之加強措施。
二、對主管機關之建議：1.以工作流程全上網為目標，修改內部控制制度之修編方式。2.整併「標準作業流程手冊」與「內部控制制度」。3.規範各所屬機關擴增內部控制自行檢查項目。4.建立並落實內部控制獎懲制度。5.成立專責內控稽核單位以強化內部稽核功能。6.強化風險評估以提升內部稽核效益。
三、政策性的建議：1.政府公務機關內部控制及內部稽核應法制化。2.成立專責的內部稽核部門或人員。3.政府之內部控制及內部稽核應強化風險管理機制。

關鍵字

內部控制、內部審核、內部稽核、內部控制自行評估

並列摘要

The governance has a significant effect for national competition, and the promotions of governmental efficiency, quality of policy and national incorruptness are related with internal control, therefore the research aims at the 12 district offices of Taipei City to be the case research objects, and by examining the governmental public affairs organizations promote the internal control administration, proceeding to the analysis of promoting the general situation and the efficiency of internal control system for each of the organizations as well their relevant effects, thus from the research we discover: 1. The way that each of the district offices self rule the internal control system which needs to be reviewed and improved. 2. Shall strengthen the internal control and its self-assessment of each district offices. 3. The administration of internal control examination has effectiveness for an internal review and internal control. 4. The municipal government shall further strengthen the function of internal control administrative examination. 5. The successful key factors of internal control for each of the district offices are “the support and cooperation from the heads of the organizations”, “the cooperation of the directors and staff of each units/departments”, and “the value, integrity , and culture of each individual”. 6. The barrier factors of internal control for each of the district offices are “shortage of manpower, or high turnover rate of personnel ”, “neglect from the heads of the organizations”, and “unlegislated to dictate the governmental organization to establish the internal control system”. Therefore we hereby provide the following suggestions :
A. Suggestions for all district offices: 1. Improve the ways for self-regulation the internal control system. 2. Strengthen the strategy of the internal control self-assessment.3. The reinforcement measure for internal control of each district office.
B. Suggestions for competent authorities: 1. Aim at the “e-Workflow”, to amend the redaction of the internal control system. 2. Integrate the “standard operating procedure manual” and “the internal control system”. 3. Dictate to each of the subsidiary bodies and expand the issue of an internal control self-check. 4. Build and practice a reward and punishment system for internal control . 5. Establish a specific unit responsible for the internal audit , and to strengthen the internal audit function overall. 6. Strengthen the risk assessment for promoting the overall internal audit efficiency.
C. Suggestions on policies: 1. The internal control and internal audit of governmental public affairs organizations shall be legislated. 2. To establish a specific responsible department or personnel in charge of internal audit . 3. The governmental internal control and internal audit shall strengthen the risk management mechanism.

並列關鍵字

internal control, internal review, internal audit, internal control self- assessment

參考文獻

社團法人中華民國內部稽核協會（民84年）內部稽核職業準則公報第1號，「內部控制之觀念與責任 」。

財政部證卷暨期貨管理委員會（民96年），「公開發行公司建立內部控制處理準則」。

賴森本（民92年）「內部控制之風險管理及內部稽核」，內部稽核月刊，第44期，28－34頁。

陳慶財（民94年）， 「我國行政機關內部稽核制度之建立」， 內部稽核季刊，第50期，41-51頁。

中華民國內部稽核協會網站：http://www.iia.org.tw/