內部控制缺失與績效之關聯性研究-以政府機關為例

A Study for the Relationship between Internal Control Weaknesses and Performance - for an example of Government agencies

戴秀雲(Hsiu-Yun Tai)

指導教授 ： 鄭桂蕙

國立臺北大學/商學院/會計學系/碩士(2013年)

摘要

近年來，政府部門興建之重大公共建設遭低度利用或閒置，新北市爆發國中小校長向營養午餐業者收賄弊案，署立醫院涉醫療器材及藥品採購等弊案，對政府施政效能形象傷害甚鉅。此外，審計機關查核中央各機關財務涉有違失案件，發現採購作業程序，因採購制度未能有效建立，內部控制機制未完備，機關人員對相關法令未熟悉，或經驗不足等因素，肇致諸多缺失問題，影響政府施政績效，或浪費政府財政支出，皆導因於未能有效的實施內部控制。本研究從政府部門內部控制缺失的觀點，探討內部控制缺失對政府施政績效之可能影響。
本研究以2007年至2011年我國中央政府機關為研究對象，分析內部控制缺失對政府施政績效的影響。本研究從中央政府總決算審核報告中收集2007年至2011年審計機關辦理適正性、合規性、效能審計業務結果，因有未盡職責或績效過低、修正歲入與歲出決算及所提重要審核意見涉及內控缺失等三類缺失，分別進行迴歸模型實證分析。並將審計機關所提重要審核意見之內部控制缺失，按COSO 報告架構依五大要素進行分析，以迴歸模型加以分析探討。
實證研究結果顯示，機關有發生未盡職責或績效過低者與政府施政績效呈顯著負相關，亦即有缺失之機關其績效較無缺失者差。此外在發生修正歲入與歲出決算繳庫數之機關其績效亦較無者差。至有無發生重要審核意見之缺失者，此類缺失對政府施政績效則不具顯著相關性。至依COSO內部控制五大要素分析，實證結果顯示，在內部控制五要素中，以「控制作業」之控制要素缺失對施政績效有較顯著之負向影響。

關鍵字

內部控制缺失、內部控制、施政績效

並列摘要

In recent years, some of major public constructions established by government departments have been under-used or even idle; some principals of elementary schools or junior high schools in New Taipei City have been accused of taking a bribe from venders who provided nutritious lunches to teachers and students; and some national hospitals have involved in a bribery scandal in the procurement process of medical equipment and medicines. All those things make the public question government administrative efficiency. In addition, when the Audit Office conducted an inspection on Taiwan central government agencies, it found some financial discrepancies in the procurement procedures, for example, inefficient procurement system, unsound internal control mechanism, and staff inexperienced or unfamiliar with related laws and regulations. In conclusion, failure to efficiently implement internal control leads to impact government performance or waste government financial expenditures. This study explores the possible impact of internal control weaknesses on government performance with the view of internal control weaknesses of government departments.
This study explores the impact of internal control weaknesses on government performance based on the performance of Taiwan central government agencies from 2007 to 2011. According to the annual audit reports for general financial statements of central government over the above-mentioned period of time, the Audit Office conducted audit works to assess appropriateness, compliance, and efficiency on the performance of those agencies and found three major types of discrepancies: dereliction of duty or poor performance, amendment to revenues and expenditures on financial statements, and significant auditing findings involving in internal control. The study uses empirical analysis with regression models for each type of discrepancies. Furthermore, it also explores significant auditing findings involving in internal control with five components recommended by “the Committee of Sponsoring Organizations of the Treadway Commission (COSO)” report and analyses each component with regression models.
According to the result of empirical analysis, it indicates a negative correlation between the performance of the agencies with dereliction of duty or poor performance and government performance. It means that these agencies’ performance is worse than those without one. In addition, the performance of the agencies with amendment to revenues and expenditures on financial statements is worse than those without one. Otherwise, it shows no significant correlation between the performance of the agencies with significant auditing findings involving in internal control and government performance. However, according to the result of the empirical analysis of five components of COSO internal control framework, it indicates a negative correlation between the performance of the agencies with control component findings on control activities and government performance.

並列關鍵字

Internal Control Weaknesses, Internal Control , Government Performance

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