小型高等教育機構稽核模式之研究

Study on the Audit Model of Small Higher Education Institutions

林昱廷(Yuting Lin)

指導教授 ： 黃俊哲

國立暨南國際大學/管理學院/新興產業策略與發展碩士學位學程/碩士(2019年)

https://doi.org/10.6837/ncnu201900109

摘要

由於政府於民國104年對「國立大學校院校務基金設置條例」之內容修訂導致許多原先沒有實施稽核機制的高等教育機構為了因應政策必須建立一套有系統的稽核模式而措手不及進而造成大多小型高等教育機構目前的稽核模式有稽核人員人手不足以及稽核人員交接困難、未受專業訓練且對於稽核業務不熟悉以及稽核品質不一等困擾。因此本研究透過國內外各個高等教育機構的稽核模式進行分析與探討透過系統建模的方式為小型高等教育機構建構一套稽核標準模式，並以中部的一間小型高等教育機構為例做研究，從中發現此教育機構目前沒有一套標準模式導致交接困難且有稽核資料蒐集時間冗長以及稽核結果後續評估作業執行不徹底的問題，透過本研究所建置的稽核模式導入後顯現能夠解決上述問題並使該校稽核模式更完善。

關鍵字

內部控制 ； 稽核 ； 系統建模 ； 系統分析 ； 高等教育

並列摘要

Though based on the government's revision of the agenda “The budget management and monitor in public school ” in 2015, many higher education institutions that did not implement the audit mechanism that has to establish a systematic audit model in response to this agenda. Most of the small-scale higher education institutions currently have auditors with insufficient staff and audits cause difficulties in job handover , lack of professional training, and unfamiliarity with the auditing processes, and the poor quality of auditing. Therefore, this study analyzes and explores the auditing models of other higher education institutions. Based on these analysis results, this study constructs a set of auditing SOP’s for small higher education institutions, and takes a small higher education institution in the mid-Taiwan as an example. The results recognizes that this institution does not have a SOP currently that leads to difficulties in audit job implementation, the time consumption in collecting audit data, and the ineffectiveness in audit result application. In addition, the study aims at developing a as-is audit model for this the Institute to solve the above-mentioned problems.

並列關鍵字

Internal control ； audit ； system modeling ； system analysis ； higher education

參考文獻

一、英文部分

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