非營利研究型組織內部控制與內部稽核機制之探討—以國內A研究院為例

Control and Audit Mechanisms of Nonprofit Research Organizations- A Case Study of A Domestic Research Institute

林以利(Yi-Li Lin)

指導教授 ： 施顏祥

中原大學/商學院/企業管理研究所/碩士(2017年)

https://doi.org/10.6840/cycu201700106

摘要

非營利研究型組織是運用政府與民間資源，來完成組織既定的服務目標。因此如何使組織不發生循私舞弊事件而影響既定目標，實在是依靠該非營利研究型組織在經營與管理上，具有有效的內部控制及內部稽核機制。具有有效的良善管理制度進而才得以獲取政府與民間的信任，而使政府與民間願意繼續提供資源給非營利研究型組織。近年非營利研究型組織在面臨社會快速變化與發展，舊有的風險依然存在，新的風險亦不斷的出現。
在過去曾經發生非營利組織舞弊、經營不善案例，那些舞弊及經營不善案例造成組織金錢上及信譽上的嚴重損失，事後檢討歸納起來，可以說都是因為組織的內部控制機制欠佳，讓主管及員工有機可趁，相關主管及員工利用職務之便而竊取組織資產，造成舞弊事件發生。而要達成除弊及興利的目標，惟有先建立有效之內部控制制度及藉由內部稽核，來加強內部管理及徹底執行監督功能，才能有助於提昇組織競爭力，及正確回應外界的關切，才能獲得各方面擁護與支持使組織永續發展。
過去傳統上，管理學者的策略管理領域多著墨在營利組織的管理，且研究成果顯著，本研究特將營利組織內部控制及內部稽核之管理機制，放在非營利組織內加以研究，並選擇國內A研究院為研究對象，透過與個案對象的中高階主管的深度訪談，以質性研究方法論述國內A研究院的執行現況，並根據美國 COSO 委員會定義之內部控制五大要素為重要架構，設計衡量內部稽核之各項評量指標，再配合國內A研究院之特性加以修正該評量指標，用以檢視該研究院之內部控制及內部稽核機制。
透過上開內部控制五大要素之各項評量指標及訪談發現 A研究院之內部控制及內部稽核已有一套監督規範，為A研究院奠下一個良好的管理基礎，但亦發現A研究院存有｢遭遇政府財政狀況逐漸惡化情形，應採取措施因應重大變遷｣，｢員工離職率偏高，組織應努力於降低核心人力的流失｣、｢會計部門未直接隸屬於院長(或稱執行長)之下，未能超然獨立執行其會計職能｣、｢稽核人力及資訊方面之電腦稽核人員編制不足，無法落實內部稽核的功能｣，以及「尚未有自行評估之內部控制機制」等問題，若A研究院能朝本報告之｢研究建議｣精進，深信更能成為企業與政府之溝通、協調與整合之優良平台及成為國內優良的研究組織。

關鍵字

非營利組織 ； 內部控制 ； 內部稽核

並列摘要

Nonprofit research organizations use both government and non-government resources to accomplish the goals they have set for the organization. Thus, in order to prevent favoritism and unfair practices that can prevent a nonprofit organization (NPO) from achieving the goals it has set, the NPO must rely on effective internal control and auditing mechanisms in its management operations. An effective management system allows the NPO to earn the trust of the government and the general public, so the government and non-government sectors will continue to provide it with resources.
In recent years, nonprofit research organizations face rapid social change and development; old risks remain,while new risks continue to emerge. Fraud and mismanagement in NPOs in the past caused serious loss of finances and reputation to those NPOs. A review of those cases show poor internal control mechanisms resulted in management or employees taking advantage and stealing organizational assets, resulting in fraud. To eliminate unethical behaviors, an effective internal control system and internal audits must be established to strengthen internal management, improve the organization’s competitiveness, respond properly to society’s concerns, and earn support and resources for the organization to develop sustainably.
In the past, management scholars in the management field have put most of their research efforts in for-profit organizations. This paper will use for-profit organizations internal control and internal audit management mechanisms to study a non-profit research organization, a research institute in Taiwan. This is a qualitative study of a local research institute’s implementation of internal control and audit system. The study was conducted via in-depth interviews of senior and mid-level managers at the research institute. Using the COSO Committee’s framework to assess internal control systems, together with assessment indicators modified to fit the characteristics of the research institute, the study assessed the research institute’s internal control system and internal auditing mechanisms.
Through internal control using the five components of the COSO Framework and other evaluation factors, and through interviews, we found “A Research Institute” has a set of internal control and internal audit standards to provide a good foundation for management. At the same time, however, our research found “A Research Institute” has been affected by the gradual deterioration of the government’s financial condition, and needs to take measures to cope with these major changes, including： staff turnover rate is high, and the organization needs to work harder to reduce the loss of core human resources. Furthermore, because the accounting department is not directly reporting to the Dean (or the Chief Executive) in the organization hierarchy, it cannot carry out independent implementation of its accounting functions. There are not enough audit personnel and information systems audit personnel allocated, thus preventing the internal audit function from being implemented. There is no self-assessment of the internal control mechanisms, and other issues.
If “A Research Institute” can carry out the suggestions for improvement of this research, we are convinced that it will be an excellent platform to facilitate communication, coordination, and integration between enterprises and the government, and become an excellent research organization in the country.

並列關鍵字

Non-profit organizations ； Internal Control ； Internal Audit

參考文獻

2.財團法人中華民國會計研究發展基金會(http：//www.ardf.org.tw)

林炳滄，【內部稽核理論與實務】

9. 吳當傑(2013)。藉由IFRS強化我國資本市場在國際的競爭力。內部稽核季刊第4季，5-10頁。

13. 黃琬玲(2001)，《內部稽核的發展》，內部稽核第35期，65頁。

14. 林金定、嚴嘉楓、陳美花，(2005) 《質性研究方法：訪談模式與實施步驟分析》，《身心障礙研究期刊》，第3卷第2期，122-136頁。