高等教育在面對瞬息萬變的環境,如何內化企業社會責任、公司治理與內部控制管理原則,以及衡量風險衝擊與影響結果,進而建立組織全員共同體認之內控機制,應訂定衡量指標,另外也要建構內部控制三道防線,並定期辦理內部控制自行評估活動,成為促進行政服務革新的動力來源,也為內控機制注入創新與提昇內控有效執行應用之技術進步更新,進而形成良好的內部控制組織文化和環境。本研究旨在探討及瞭解私立學校內部控制的理論與實務發展,以COSO委員會於2013年所提出的內部控制五大要素作為問卷基礎,運用量表建構程序,參酌國內外學者相關文獻歸納,與專家學者意見蒐集,發展出私校內部控制制度之五個構面及60個問項。實證個案研究結果顯示:內部控制知覺認知及內部控制自行評估活動的期望與實際感受無顯著差異,表示在個案學校人員獲取高度認同及支持。另外,依內控自評成效數據分析,可提供判斷內部控制制度設計是否有效與是否落實執行,並可提供作為判斷內部控制的有效程度之衡量方式。 本研究經文獻探討與實證研究分析,提出內部控制三道防線基礎架構作為逐級分工之實施策略與整合性管理架構的具體作法,作為提供強化內部控制之參酌管理意涵。
Internal Control mechanisms is part of sustainable development, how to measure of process , risk , improvement , achievememt and accountability , to promote the administrative service innovation power . The purpose of this study is to explore and understand the theory and practice of Internal Control in private schools. Based on Internal Control proposed (COSO,2013), Uses the scale construction procedure, summarizes the relevant literature of domestic and foreign scholars, to collect of private school Internal Control system of the five factors and 60 questions. The case study show that Internal Control Perceptual Cognition and CSA activities have no significant differences in expectations and actual feelings, indicating a high degree of recognition and support. In addition, according to the CSA-evaluation performance data analysis, can provide a structured of Continuous assurance Framework. Based on the empirical analysis, forward analyzes and expounds the Internal Control Three Lines of Defense and integrated management structure of the specific practices, as to provide enhanced Internal Control of the discretion of management implications.