以跨界類比建構非營利組織「內部控制」評估指標之研究

Using Trans-boundary Analogy to Construct Internal Control Assessment Indicators in Non-profit Organizations.

楊雯羽(Wen-Yu,Yang)

指導教授 ： 陳政智

高雄醫學大學/人文社會科學院/醫學社會學與社會工作學系碩士班/碩士(2013年)

https://doi.org/10.6832/KMU.2013.00035

摘要

「內部控制（internal control）」概念源起美國COSO委員會，藉由整合一個組織經營的五大要素（控制環境、風險評估、控制活動、資訊與溝通、監督）來控管營運與財務，促使績效成長並防弊興利，是一種有效管理的過程，目前已被政府機關與各大企業廣泛應用。然而，非營利/非政府組織的管理策略雖漸採企業化經營模式，但以「內部控制」為管理架構卻仍少見，因此，本研究以十一間評鑑合格全國性或跨縣市服務之「兒童及少年福利服務」、「老人福利服務」、「身心障礙福利服務」、「癌友服務」此四類非營利組織選擇研究對象，以跨界類比方式，使用COSO(1992)「內部控制--整合架構」為研究主軸，個別訪談主要管理者，了解該組織內部控制五大要素的運行概況是否具有內部控制概念。
研究結果發現，十一間受訪非營利組織在業務執行過程與管理控制上已呈現結構化且符合內部控制的概念，如重視業務達成率、風險預防與管理以及人力資源的專業提升，由此可見，受訪組織已符合內部控制所要求之五大要素與十六項評估要點。最後，研究者提出非營利組織可依循之內部控制評估指標內容與設計步驟，以利組織在進行內部控制規劃時有更明確的指標可依循，發展依非營利組織特性與經營模式加以調整的內部控制管理架構，以作為非營利組織提升工作效率與效能、降低組織風險、避免財務損失的輔助工具，達成穩定組織績效及永續經營之目標。

關鍵字

內部控制 ； 非營利組織 ； 跨界類比 ； 內部控制評估指標

並列摘要

The concept of internal control came from the Committee of Sponsoring Organizations of the Treadway Commission. By integrating control environments, control activities, risk assessments, information and communications and monitoring it can control operations and finances in organizations, urge growths of performance, prevent cheatings and improve goodness. As such a useful management process, it has already been adopted widely by government authorities and major companies. However, although management strategies of Non-profit / Non-government organizations have gradually started adopting business models as enterprises, there are still a few of management structures set based on "interior control".
Thence, this study took eleven qualified national or county established service non-profit organizations such as these four: "Welfares and services for children and teenagers", "Welfares for elderlies", "Welfares and services for physical & mental disables", "Services for cancer patients" as subjects. With analogy methods, I took COSO (1992) Internal Control-Integrated Framework as research focuses; and I processed individual interviews with those main managers. Finally I knew whether in interior of organizations, do current operation status which controlled five elements have concepts of interior controls.
According to my research results, I found that among all eleven responded NPOs, their account executive processes and management control had already shown structuralized and met concepts of interior control such as emphasizing on achievement rate, risk preventions, management and improvements of human resources. Hereby we can see, interviewed organizations had met the five required elements and sixteen points of assessments for interior controls. Finally, the author suggested NGOs of interior control assessments in order to give them more specific indexes to follow while interior control planning. Developing characteristics and operation models of NPO will adjust interior management structures to process improvements of work efficiencies and performances, declined organizational risks, preventions of financial loses in order to achieve steady organizational performances and an sustainable operating.

並列關鍵字

Internal control ； non-profit organizations ； analogy ； Internal control Assessment Indicators

參考文獻

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