在穩健的審計基礎下以平衡計分卡衡量內部控制機制-以私立學校為例

Using the Balanced Scorecard to Measure the Internal Control on an Audit Basis of University-A Study from Taiwan Private Universities.

廖思涵(Ssu-Han Liao)

指導教授 ： 李樑堅 ； 黃永成

義守大學/管理學院/管理碩博士班/碩士(2021年)

摘要

從資訊不對稱、財務報表舞弊案件頻傳等，可知穩健的審計基礎與學校內部控制機制密不可分。本研究主要是運用內部控制觀點以平衡計分卡為架構，彙整有關私立大專院校整體績效之衡量指標，並參考其所扮演的角色來設計問卷，針對私立大專院校之主管與職員作為實證研究對象，進行問卷調查，利用因素分析與單因子變異數分析來進行統計分析。
研究結果顯示，1.本研究的所有指標(財務、顧客、內部流程及學習與成長構面)在教職員的「重要性認知」及「實務應用相符程度」，平均值都大於或等於4，顯示這些指標對於私立大學績效衡量上都非常重要。2.平衡計分卡之建構如無法與學校策略相連結，將無法達成最終目標。故本研究依學校的策略區分平衡計分卡四個構面的策略性主題，結合內部控制三道防線，為其繪製策略地圖。3.在內部流程構面，作業流程應建立一套SOP並結合電腦系統，將內部控制管理機制也設計於作業程序中，以提升校務行政之效率。4.在學習與成長構面，應重視教職員員工教育訓練，並適時配合輪調，讓所有教職員皆能適才適用。5.在財務構面中，私立大學在爭取經費時，除了創新及研究結果外，學校之內部管理方式也被列為重要之評比項目。故本研究以內部控制為觀點，同時透過穩健的審計基礎，來驗證內部的管理是否落實，並運用平衡計分卡之理論觀念，建構一套全面性的績效評估方式。

關鍵字

穩健的審計基礎 ； 平衡計分卡 ； 內部控制機制

並列摘要

From information asymmetry and frequent cases of fraud in financial statements, we can see that a sound audit foundation is inseparable from the school's internal control mechanism. This research mainly uses the internal control perspective and the balanced scorecard as the framework to summarize the overall performance measurement indicators of private colleges and universities, and design questionnaires with reference to their roles. The supervisors and employees of private colleges and universities are used as empirical evidence. Research object, conduct questionnaire survey, use factor analysis and single factor variance analysis to carry out statistical analysis.
Tesearch shows, 1. The average value of all indicators (finance, customers, internal processes, and learning and growth aspects) in this study in terms of "importance awareness" and "practical application conformity" of faculty members is greater than or equal to 4, showing that these indicators are important for private enterprises. University performance measurement is very important. 2. If the construction of the balanced scorecard cannot be connected with the school strategy, the ultimate goal will not be achieved. Therefore, this research distinguishes the strategic themes of the four dimensions of the balanced scorecard according to the school's strategy, and draws a strategic map for it in combination with the three lines of defense of internal control.3. In the aspect of internal process, the operating process should establish a set of SOP and combine with the computer system, and design the internal control management mechanism in the operating procedures to improve the efficiency of school administration. 4. In the aspect of learning and growth, the education and training of faculty and staff should be emphasized, and timely rotation should be coordinated so that all faculty and staff can be suitable and applicable. 5. In the financial aspect, in addition to innovation and research results, when private universities are seeking funds, the school's internal management methods are also listed as an important evaluation item. Therefore, this research takes internal control as the point of view, and at the same time verifies whether internal management is implemented through a sound audit foundation, and uses the theoretical concepts of the balanced scorecard to construct a comprehensive performance evaluation method.

並列關鍵字

Sound Audit Foundation ； Balanced Scorecard ； Internal Control Mechanism

參考文獻

一、 中文部份

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