我國大學內部稽核制度之研究─以某國立大學物品管理為例

A Study of Internal Auditing in the University in Taiwan - A Case of a Public University in Materials and Supplies Management

汪正媛(Chen Yuan Wang)

指導教授 ： 李建然

國立臺北大學/商學院/會計學系/碩士(2010年)

摘要

政府為因應大學多元、自由、民主及國際化的世界潮流，修正大學法並實施校務基金制度，朝向法規鬆綁，給予大學更大的自主空間，期能增加大學的競爭力。但近年來高等教育資源日益稀釋，及大學無法自主調整學雜費，造成大學經營困境。大學惟有參考企業的公司治理，改善其經營及管理，以提昇經營績效。而企業的公司治理，其核心即為內部控制及內部稽核。
經由蒐集我國現行公務機關、大學及美國政府及公私立大學相關內部控制及內部稽核制度之文獻，並以COSO內部控制及風險管理組成要素的理論架構為基礎，加以比較分析後，對個案大學內部控制及內部稽核機制與物品管理作業方面之問題及缺失，提出了相關建議如下：
一、對個案大學之建議
(一)內部環境方面：校長及管理階層對內部控制應予支持，建立操守及倫理價值觀及訂定授權政策，並充份授權。
(二)風險評估及控制作業方面：控制作業應訂定目標並納入風險管理。
(三)資訊及溝通方面：讓同仁清楚瞭解他們在內部控制制度的角色與責任。
(四)監督方面：設立專職及專業的內部稽核單位。
二、對主管機關之建議
(一)推動建立大學專職及專業之內部稽核單位。
(二)對新任大學首長及一級主管施以大學經營管理、內部控制及內部稽核的相關訓練。
(三)推動成立大學內部稽核協會之民間非營利組織。
(四)鼓勵政府單位人員報考內部稽核專業證照。
關鍵詞：內部控制、企業風險管理、內部稽核

關鍵字

內部控制 ； 企業風險管理 ； 內部稽核

並列摘要

As universities around the world are trending towards a diversified, free, democratic, and internationalized environment, the government started to deregulate by promulgating amendment to Universities Law and implementing university fund system. This is to give universities more autonomy, in the hopes of increasing their competitiveness. However, universities are facing economic predicaments with scarce resources allocated to higher education as well as a fixed tuition. Only by referring to the corporate governance—the key of which is internal control and internal audit—can universities see better performances through the improvement of managerial system.
Based on the theory of COSO Internal Control- Integrated Framework as well as Enterprise Risk Management-Integrated Framework, this study did a comparative analysis by way of compiling literature, regarding internal control and internal audit of our current public institutions and universities, U.S. government, and U.S. public and private universities. Through the study of internal control and internal auditing in the case university, coupled with the problems in materials and supplies management, the following suggestions are provided:
1. Suggestions for the case university
(1) Internal environment: There should be support from principal and managerial level for internal control, while establishing virtue and ethical values and delegating authority by stipulating authorization policies.
(2) Risk assessment and control activities: Goal setting and risk management should be included in control activities.
(3) Information and communication: Illuminating the role and responsibilities of staff in the internal control framework.
(4) Monitoring: Setting up a dedicated and professional internal audit unit.
2. Suggestions for the competent authority
(1) Promote the establishment of professional internal audit unit in universities.
(2) Providing training for new university executives and top officials in university management, internal control and internal audit.
(3) To help establishing NGOs for the university institute of internal auditors.
(4) Encouraging public officials to obtain internal auditor professional certification.
Keywords: Internal control, Enterprise risk management, Internal auditing

並列關鍵字

Internal control ； Enterprise risk management ； Internal auditing

參考文獻

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