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標題: | 中央行政機關強化內部控制之研究 The Strengthening of Internal Controls in the Executive Branch |
作者: | Mei-Hsing Lin 林美杏 |
指導教授: | 蘇彩足(Tsai-Tsu Su) |
關鍵字: | 內部控制,風險評估,自行評估,內部稽核,風險管理, Internal Control,Risk Assessment,Self -Assessment,Internal Audit,Risk Management, |
出版年 : | 2018 |
學位: | 碩士 |
摘要: | 內部控制為風險管理、政府效能與公共治理之重要基石,中央行政機關原本已有相關內部管控機制,惟部分機關執行不夠落實,時有重大違失發生,為協助中央行政機關建立及執行有效內部控制,行政院於2010年底籌組成立跨部會小組推動強化行政機關內部控制工作,截至2016年底,內部控制規制已趨於完備,該小組完成階段性任務後裁撤,續由機關自主管理。
本研究旨在探討我國政府內部控制架構及相關規範之內涵,以及中央行政機關依上開規定執行內部控制工作之實況,透過文獻分析、參與觀察、深度訪談及跨國比較等研究方法,綜整分析後發現美加澳三國均有相關法律作為實施內部控制之依據,且均設有專責內部稽核單位,有利於內部控制之落實推動及發揮其功能;又美、澳兩國近年來進一步將政府內部控制連結風險管理及績效管理,並推展至公共治理領域,以提升政府治理效能,值得我國借鏡。另行政院所訂內部控制規範雖大致完備,惟適用對象及拘束力有所侷限,且內部控制與其他管考機制亟待整合簡化;至於機關執行則存有(一)風險評估作業有待落實深化;(二)內部控制機制以防弊為主,跨機關間內部控制有待檢討強化;(三)內部控制自行評估仍具一定程度監督效果,惟實務作業易流於形式;(四)內部稽核尚未能有效發揮功能;(五)內部控制聲明書對機關實施內部控制具有正面影響,惟外界關注程度不高;(六)控制環境有待持續強化,機關同仁尚未能感受內部控制執行效益等情形。 最後,本研究對我國中央行政機關內部控制有效落實運作提出具體建議,其中在法令規範方面應簡化內部控制相關作業,適度賦予機關執行彈性;並儘速推動整合內部控制、風險管理及績效管理制度;至機關執行層面應採行作法包括:(一)型塑良好控制環境;(二)落實及深化風險評估作業;(三)結合資訊系統簡化精進業務流程,並強化跨機關控制機制;(四)加強資訊溝通,結合內部控制強化行政透明;(五)持續精進與落實內部控制監督作業;(六)主管機關應落實督導責任並採取有效管理作為。 Internal control is the important cornerstone of government risk management, performance management and public governance. The central executive departments already have the relevant internal control mechanism. However, as the internal control of some of the departments is not thoroughly executed, major problems might occur. Therefore, in order to assist the construction and execution of effective internal control in the central executive departments, the Executive Yuan has established a cross-departmental team for internal control by the end of 2010. By the end of 2016, since the regulations for the internal control mechanism were near completion, the team disbanded upon completion of its short-term objectives, followed-up with self-management by the department itself. This study focused on and explored the implication of the structure and relevant regulations of Taiwan government’s internal control and the actual implementation of the above-mentioned regulations of central executive departments. Upon comprehensive analysis of research methods such as the literature analysis, participation in observation, in-depth interview and cross-country comparison, the study found that the implementation of internal control in the USA, Canada and Australia all three countries was based on relevant legal acts, with an internal audit unit formed solely responsible for which. Such units can help promote the implementation of internal control to perform its designed functions. Looking into the promotion of internal control in the USA and Australian governments, the system is increasingly linked with risk management and performance management in recent years, also expanded to the public governance aspect for improving governmental governance, which is something Taiwan should learn from. Furthermore, the study found that the governmental internal control regulations set by the Executive Yuan are near completion. However, limitations exist in applicable targets and the level of constraints. The internal control and other management mechanisms are yet to be integrated and simplified; as for the actual implementation of government departments, the data collected shows that: (1) the implementation of risk assessment is yet to be deepened; (2) the internal control mechanism is mainly for prevention, cross-departmental internal control is yet to be examined for deepening; (3) self-assessment on internal control still composes a certain degree of monitoring, however, the implementation of which can easily fall to that of a superficial one; (4) the current internal audit is yet to function properly; (5) internal control statements can have a positive impact on the implementation of internal control within departments, however, they only attract a relatively low amount of attention from outside of the department; (6) the control environment is yet to be consistently enhanced, as employees within the departments are not yet able to feel the benefits brought by the execution of internal control. Lastly, this research provided actual suggestions for the effective functioning of internal control for Taiwan’s central executive departments. In terms of legal regulations, researchers suggested simplifying the operations of internal control, providing the execution a certain level of flexibility during execution; at the same time, the departments shall promote integration of the internal control, risk management and performance management mechanism as soon as possible; as for departmental execution, suggestions include: (1) construct an easily control environment; (2) implement and deepen risk assessment; (3) combine information systems to simplify process of operation, while enhancing cross-departmental control mechanism; (4) strengthen information and communication, paired with internal control to enhance administrative transparency; (5) continue to refine and implement internal control monitoring activities; (6) competent authorities shall be responsible for supervision of internal control, and adopt effective management. |
URI: | http://tdr.lib.ntu.edu.tw/handle/123456789/1370 |
DOI: | 10.6342/NTU201802866 |
全文授權: | 同意授權(全球公開) |
顯示於系所單位: | 政治學系 |
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