我國政府行政機關與經濟部國營事業稽核體系之比較

民國95年的國務機要費案和博達、力霸集團的掏空案均引起社會大眾對公司治理與審計部門的重視及熱烈討論。不論政府機構、國營事業或民營企業都開始重視並重新檢視公司治理議題，因此內部稽核功能的強化顯得非常重要。我國政府機關的稽核體系是以一條鞭為主軸，分散於政風、人事、研考、會計、審計等部門，且部分內部稽核單位以臨時任務編組方式成立，或執行稽核業務之人員僅以兼辦方式任命，實在難以發揮應有之功能。96年度我國的國營事業共計有二十五個單位，屬經濟部管轄有六家，其中四家已公開發行、一家未公開發行及一家於92年不繼續公開發行，但均仿照民間公開發行公司設置專責稽核室。本研究以文獻探討法、個案比較法與深入訪談法針對我國政府行政機關與經濟部國營事業的稽核體系進行比較分析。本研究發現，我國政府行政機關因一條鞭且分散式的稽核體系，使得機關內部控制過程複雜化，大幅減輕機關首長之內部控制責任，也造成稽核資源分散、職責分散、職能重工、缺乏整合、稽核工作範圍太小，讓稽核職能的發揮有限，而且各單位稽核報告提陳大多為單線，報告僅屬資料性質，難以發揮追蹤及改善的功能。因此，本研究建議：1.於〈中央行政機關組織基準法〉中增訂設置一條鞭的專責稽核室。2.稽核報告陳提採用雙軌制，以提高機關首長對內部控制的責任。3.內部稽核人員持續進修，並輔以完善之訓練，適當之工作規劃、指揮與督導，始克發揮其應有之貢獻。4.建立內部稽核評估機制及績效指標。5.稽核室相關業務可採行〈公開發行公司建立內部控制制度處理準則〉規定辦理。希望本研究之發現及建議可做為我國政府及國營事業稽核體系職能改善編制的參考。

關鍵字

稽核；內部控制；國營事業；公開發行

並列摘要

In 2006, the scandal of Classified Fund of State Affairs, and corporate frauds of Procomp Informatics Ltd. and Rebar Group have brought about public attention and discussion to the internal auditing of the government, public enterprises, and private corporations. As the result, the organizations start to review their function of management and internal control, and enhancing internal auditing becomes significant to them. The auditing system of Taiwan government is centralized but assigned to departments of Government Ethic, Personnel, Accounting, and Statistics, etc. Since these auditing units are temporarily organized for occasional assignments, and unit members are usually serving on part-time basis, the internal auditing is very difficult to be enforced comprehensively.Currently there are 25 public enterprises in Taiwan, and six of those are owned by Ministry of Economic Affairs. Among those six public enterprises, four public enterprises have been privatized, one public enterprise has no public offering, and one public enterprise has ceased its public offering in 2003. All those six public enterprises owned by Ministry of Economic Affairs have set up the internal auditing department just as private companies have done. This study applied literature review, comparative research, and in-depth interview to focus on the comparison of auditing system between the government and public enterprises owned by Ministry of Economic Affairs.Thus study found that the current auditing system of Taiwan government has made the internal control more complicated, and enhanced the high-level executive officers to easily excuse their obligation of internal control. In addition, it caused disperse auditing responsibilities and resources, redundant auditing competencies, as well as unorganized auditing plans. Moreover, it made the auditing reports of each department separated and difficult to follow up. Therefore, the study provided the following policy recommendation: 1. The auditing department should be legislated in Central Administration Organizational Regulations. 2. The auditing reports should be improved to make the high-level executive officers more responsible.3. The auditing staffs need continuous comprehensive training. 4. A performance evaluating system should be established for auditing. 5. The auditing department of government should implement the standard procedures of internal control of private companies.