私立學校內部控制之研究-以某科技大學為例

本研究旨在探討私立學校內部控制之重要性，透過研究之學校，了解該校在少子化下各項營運之風險與績效之提升。本研究採用個案研究法，經由蒐集資料作為分析依據。根據研究發現，獲得下列結論：一、強化內部稽核功能，確實覆核內部控制制度設計與執行有效性，有助於內部控制之持續有效運作。二、落實內部稽核計劃，確實檢查及評估各單位之活動，有助於監督相關作業程序是否持續有效運作。三、執行內控自評機制，有助於調整內部控制制度之設計及執行的落實。四、督導內部控制實施，內部控制不是內部稽核委員會的事，是人人有責，透過有系統的施行內部控制制度，經由稽核委員的內部稽核、各單位的內部控制自行評估，以及稽核種子人員的教育訓練，有助於提昇內部控制的品質。

關鍵字

內部控制；內部稽核；內控自評

並列摘要

This study aims to explore the importance of internal control in private schools. Through the study of the school, to understand the school in the child under the operation of the risk and performance of the improvement of the study using case studies, economic data as an analysis. The study found that the following conclusions were obtained: First, strengthen the internal audit function, do review the internal control system design and implementation of the effectiveness of internal control to help the continued and effective operation. Second, the implementation of the internal audit plan, indeed check and assess the activities of various units to help monitor the relevant operating procedures continue to operate effectively. Third, the implementation of internal control self-evaluation mechanism, help to adjust the internal control system design and implementation of the implementation. Fourth, the supervision of internal control, internal control is not the internal audit committee, is everyone's responsibility, through the systematic implementation of the internal control system, through the internal audit of the audit committee, the internal control of the unit to assess their own, and audit seeds Personnel education and training, help to improve the quality of internal control.