我國政府推動大學校院內部控制制度實施成效之研究

本研究旨在探究我國政府推動大學校院內部控制制度之建立及運作之實施現況、成效、問題與對策。以美國COSO委員會發布之「內部控制－整合架構」（2013）、我國政府內部控制有關法規及政策為內部控制理論基礎，透過立意取樣在第一階段進行大學校院個案研究，以文件分析法、半結構式個別深度訪談法蒐集資料，了解大學校院在政府政策引導下之運作現況、成效、困境與成因，第二階段再將蒐集到之資料提供給我國政府官員及內部控制學者專家進行半結構式個別深度訪談，提出政府未來持續推動大學校院建立及運作內部控制制度之修訂建議，以及大學校院內實施內部控制制度之建議，提升我國大學校院運作之效能。本研究發現：（一）政府在「大學自主趨勢」及「少子化浪潮」下，已推動大學校院實施內部控制；（二）政府係基於大學自主負責、主管機關監督之理念，均已設計大學校院內部控制政策；（三）內部控制之實施有助大學校院永續經營；（四）公立大學校院缺乏動機與誘因，實施內部控制有恃無恐，流於形式；（五）生存壓力造成私立大學校院表現落差大；（六）實施內部控制增進大學校院營運效果及效率，合理確保遵循相關法令；（七）少子化衝擊確為影響大學校院執行內部控制相關困境之重要成因；（八）形式主義、敷衍之問題確實存在大學校院內部控制實施中；（九）公、私立大學校院內部稽核人員缺乏獨立性；（十）公立大學校院內部控制相關規定、書面作業確實較為繁雜。依據本研究之結論，分別針對大學校院內部控制政策主導機關、公私立大學校院及未來研究提出建議。

關鍵字

內部控制；內部稽核；政府內部控制；大學校院內部控制

並列摘要

The purpose of this research is to explore the current status, effectiveness, problems, and countermeasures upon the implementation regarding the establishment and operation of the internal control system of universities and colleges in Taiwan, the Republic of China. Based on the "Internal Control-Integration Framework" (2013), issued by the US COSO Committee, and relevant laws and policies of the Taiwan government's internal control as the theoretical basis for internal control, a case study of university campuses was carried out in the first stage through purposeful sampling. The semi-structured individual in-depth interview method collects data to understand the operating status, effectiveness, difficulties, and causes of university colleges under government policies' guidance. In the second stage, the collected data will be provided to Taiwan government officials and internal control scholars plus experts for half. The structured individual in-depth interviews put forward recommendations for the government to continue to promote the establishment and operation of the internal control system of university schools in the future, as well as suggestions for the implementation of internal control systems in university schools to improve the efficiency of the operation of university schools in Taiwan. This study found that: (1) The government has promoted the implementation of internal control in university campuses under the "university autonomy trend" and the "low birth rate"; The internal control policy of the university campus; (3) The implementation of internal control helps the university campus to operate continuously; (4) The public university campus lacks motives and incentives, and the implementation of internal control is safe and mere formality; (5) caused by survival pressure The performance of private universities and colleges has a large gap; (6) Implementing internal control to improve the operational effectiveness and efficiency of university campuses, and reasonably ensure compliance with relevant laws and regulations; (7) The impact of declining birthrate is indeed an essential cause of the difficulties related to the implementation of internal control by universities and colleges; (8) The problems of formalism and perfunctory do exist in the performance of internal control of universities and colleges; (9) The internal auditors of public and private universities lack independence; (10) The relevant regulations and written work of public universities and colleges are accurate More complicated. Based on this research's conclusions, suggestions are made to reform the university's leading institutions, the university's internal control policy and other researches, respectively.