私立大學院校稽核制度之研究

A Study of the Audit System of Privately-Established Colleges and Universities

王紫玲(Tzu-Ling Wang)

指導教授 ： 莊義雄

長榮大學/管理學院/經營管理研究所(博)/碩士(2006年)

https://doi.org/10.6833/CJCU.2006.00019

摘要

財務危機為私立大學院校公認最大之挑戰。近年來多所私立大學院校財務發生弊端，已間接影響學校師生教學、研究、服務之正常活動。教育部訂定「私立學校建立會計制度實施辦法」中，規定私立大學院校應依內部控制原則，訂定內部管理及稽核作業規章，乃為健全私立學校財務運作重要之配套措施之一。本研究採用文獻回顧和專家訪談分析法予以進行研究。乃依據有關的文獻和資料，設計訪談內容，並對數位專家學者，進行電話訪談及電腦輔助訪談，就訪談結果予以整理分析。本研究偏重於財務作業，從內部控制的觀點，來探討財務活動可能發生的弊端與缺點，再從內部控制應行強化注意事項上，促進各部門間有效的溝通及運作，落實內部審核、內部控制之機制與實施，加強人員之在職訓練，建立自我稽核及監督功能，以防範弊端的發生。且針對現行私立大學院校之會計師查核簽證制度及中華民國管理科學學會訪視制度予以分析。本研究以內部稽核及外部稽核之稽核方式、內容及項目，就會計師、各私立大學院校之會計室主任及學校之經費稽核委員會委員等專家學者，藉由他（她）們專業的知識領域及豐富的經驗，來探討其對目前私立大學院校內部稽核現況之看法，及會計師查核簽證私立大專院校財務報表之查核項目，探討其稽核是否有效果，期能達成真正的稽核功能與目的。依據研究結果歸納結論及需要改進事項提出建議，以提供教育部及各私立大學院校作為修訂內部控制制度、內部稽核制度及中華民國管理科學學會針對教育部整體發展獎補助款訪視制度之參考。內容如下:（一）內部稽核為內部控制的主要工具，它不僅可以防弊，更可以就業務處理的改進方向上，提出有價值的具體改善意見，作為改進之參考，提供類似顧問性質的工作。（二）內部稽核工作之策劃與實施步驟，需視各部門業務性質及實際需求而定，凡業務比較重要者應特別慎重，亦即內部稽核應視對象作選擇性之處理，及機動運用，並非千遍一律。（三）外部稽核如稅務或業務主管機構(如國稅局、教育部)依法所為之查核監督，其係依循法定事項監督或查核範圍一定，而內部稽核則為管理的一環，只要有助於學校健全有效之業務，均可納入為稽核範圍。（四）學校內部控制的建立與實施，首需學校最高管理階層的認同與支持。學校每位教職員工之道德操守、價值觀及能力，亦為內部控制成敗的重要關鍵因素。定期評估可以發現內部控制的設計或執行有無缺失，並加以改進。（五）學校除稽核委員會外應正式編制設置內部稽核部門，覆核內部控制制度之缺失及衡量營運之效果及效率，並適時提供改進建議，以確保內部控制制度得以持續有效實施及作為檢討修正內部控制制度之依據。（六）中華民國管理科學學會應訂定各項訪查標準及規定，並組成訪視委員遴選委員會，充分考量及選任訪視委員之參與資歷，以適切選出有能力且客觀之委員。教育部宜對訪視委員選任的機制加以監督或指導，並對訪視委員作行前說明及規範，更應逐年作評估檢討。（七）在事事講求電腦化之現代，若行政工作皆能自動化，則可節省人力，提高工作效率，防止舞弊發生，由於內部稽核之範圍頗廣，建議後續研究者，可針對電腦作業系統的內部稽核，作一深入之研究。

關鍵字

內部控制 ； 內部稽核 ； 外部稽核

並列摘要

Financial crisis is one of the publicly recognized greatest challenges for privately-established colleges and universities. In recent years, the malpractices of many privately-established colleges and universities finance has indirectly affected the normal activities of teaching, learning, studies and various services. " The Means of the Establishment of Private Schools’ Accounting System" ,enacted by the Ministry of Education, stipulated that the privately-established colleges and universities should enact the work rules and regulations of the internal management and audit in accordance with its own internal control principle. It aims to better the financial operation of private schools.
This study was conducted by using the literature review and the analytic method of interviews with experts. The content of the interviews was designed based on the related literature and material. The interviews with several experts were carried on by telephone with the assistance of computers.
This study lays emphasis on the financial work, discussing the malpractices and the shortcomings arisen possibly from financial activities from the viewpoint of the internal control, strengthening the matters necessary for the internal control, promoting the effective communications and operations between various departments, carrying out the mechanism and the implementation of the internal verification and the internal control, strengthening the in-service training of the personnel, and establishing self-audit and the surveillance function to guard against the malpractices. It also analyzes the visa system of the present privately-established colleges and universities and the house-call system of Republic of China management science academic society.
As to the ways, the contents, and the projects of the interior audit and exterior audit, this study discusses such experts’ viewpoints on the present situations of privately-established colleges and universities’ interior audit as accountants, accounting directors of privately-established colleges and universities, and the members of audit board of schools’ expenditure etc. by means of their specialized knowledge and rich experiences. The study also discusses the effect of the audit in expectation of achieving its true function and objective by means of the checking items on finance report forms of privately-established colleges and universities verified by accountants.
Based on the conclusions and the items which need improving inferred from the study, this study puts forward the proposals, which can be taken as references to revise the internal control system and the internal audit system by the Ministry of Education and each privately-established colleges and universities, and to revise the house-call system of whole development prize of the Ministry of Education by the Management Science Academic Society of Republic of China. The content the study suggests is listed as follows:
(1) Internal auditing is one of the main internal control’s instruments. It can exercise precaution against malfunctions. Besides, it can offer as a counsel substantial opinions on arranging or improving the affairs.
(2) The planning and administering procedures for the internal auditing depend on the quality and the real demand of every departmental business. Prudence should be exercised in more important affairs. In another word, internal auditing shouldn’t follow the same pattern. It should exercise the management and applications in a selective or mobile way according to the subjects.
(3) External auditing conducted by such institutions as the Ministry of Education or the Revenues supervises or audits the law-designated affairs. Internal auditing can also be regarded as a kind of management. All that is good for the soundness of schools can be included in the ambit of internal auditing.
(4) First, it is necessary for the establishment and the implementation of school internal control to be approved and supported by the school highest management social stratum. Morals of personal integrity, values and abilities of each teaching and administrative staff have something to do with the success of the internal control success. The improvements can be made once the regular appraisal discovers the design or the implementation of the internal control has flaws.
(5) Besides the auditing committee, the school should officially establish the interior auditing department to countercheck the flaws of the internal control system and weigh the efficiency of its function. Herewith, the improvements can be suggested to guarantee the internal control system to continue functioning effectively and to carry out the revision of internal control system accordingly.
(6) Management Science Academic Society of Republic of China should regulate the standard and the stipulation of the inquiry and establish a house-call committee. The qualifications and service records of every committee member should be fully considered to appropriately select the able and objective members. The Ministry of Education should supervise or instruct the mechanism of appointing members, make the explanations before they carry out their missions, and make the appraisal and self-criticism year by year.
(7) In modern age, everything is computerized. If all of the office work can be automated, then the manpower may be much saved, the working efficiency can be highly enhanced, and many corruptive practices can be prevented in advance. Because the scope of the internal audit is quite broad, it is suggested that subsequent researchers conduct penetrating researches into the interior audit of the computer work system.

並列關鍵字

Internal control ； Internal audit ； External audit

參考文獻

26.林修葳、謝碧珠（民94）。強制會計師輪調、更換會計師與公費資訊揭露問題探討。會計研究月刊，第236期。頁49-53。

18.林柄滄（民82）。內部稽核執業準則。台北市：中華民國內部稽核協會。

4.王怡心（民91）。內部稽核職業準則最新版本。內部稽核季刊，第39期，頁7-10。

47.陳富緯（民91）。如何營造高效能的稽核團隊。內部稽核季刊，第39期，頁45-46。

59.盧達仁（民91）。內部稽核工作之最佳實務。內部稽核季刊，第39期，頁1-5。