我國行政機關建立內部稽核制度之研究

Abstract

內部控制對一個組織的健全運作非常重要，做好內部控制，不但可以協助組織防止錯誤及舞弊，更可合理確保組織達成營運之效果及效率、財務報導之可靠性、相關法令之遵循三大目標。內部控制由控制環境、風險評估、控制活動、資訊與溝通、監督五個相互關聯的要素組成，其中的監督，是指自行檢查內部控制制度品質的過程。內部稽核屬於內部控制五大要素中的「監督」這一項，是內部控制的一環，公開發行之民間企業與政府國營事業均設有此一制度，以強化內部控制功能。我國中央行政機關並未設有內部稽核部門，然而從事內部稽核相關工作的卻包括了研考、人事、政風、會計、審計等人員，因為職責分散缺乏整合，稽核專業素養不足，現行機制並未發揮內部稽核應有的功能。 我國中央行政機關現行稽核機制，經深入探討，共有下列七項缺失： 一、未能完全獨立行使稽核職權。 二、從事稽核工作者專業不足。 三、未設稽核專責部門影響稽核業務推動。 四、不能發揮整體稽核效果。 五、稽核工作範圍太小。 六、稽核報告未能發揮溝通的效果。 七、影響審計工作推展。 依內部控制及內部稽核之理論，並參酌美國聯邦政府的督察長制度及企業組織的內部稽核制度，研究結果對我國行政機關建立內部稽核制度獲得結論如下： 一、設立內部稽核專責部門配賦專責人力。 二、充分保障獨立行使稽核職權。 三、提升稽核人員專業素質。 四、建立相關部門之溝通協調機制。

The internal control is very important to the sound operation of an organization. Good internal control will not only help an organization prevent mistakes and fraudulence but also reasonably ensure the three objectives of effects and efficiency of the operation, dependability of financial statements and compliance with the relevant regulations that an organization can reach. The internal control is composed of five mutually related factors of control environment, risk evaluation, control activities, information/communication and supervision. The supervision refers to the procedures of self-examination on system quality of internal control. The internal audit belongs to “supervision” of the five factors and is a part of the internal control. Such a system is available in public private companies and state owned enterprises in order to enhance the internal control function. Internal audit department is not established in the central administrative authorities in Taiwan. Nevertheless, those engaged in tasks related to internal audit include research and evaluation, personnel affairs, government ethics, accounting and audit personnel. Due to lack of functional integration and insufficient professional accomplishment of audit, the current mechanism does not fully develop the interanal audit functions it should have. After thorough exploration, there are seven defects in current audit mechanism in the central administrative authorities in Taiwan: 1.Audit function is not independently executed. 2.Insufficient professional knowledge of audit personnel 3.Without departments to be in charge of audit affecting the promotion of audit 4.Inability to develop the overall audit effects 5.The audit scope is too small. 6.Audit reports fail to reach the communication results. 7.Promotion of audit is affected. Based on the theories of internal control and internal audit with reference of Inspector General of the U.S. and the internal audit system of businesses, we obtained the following conclusions on the establishment of internal audit system of administrative authorities in Taiwan: 1.Establishing departments with personnel in charge of inaternal audit 2.Fully ensuring the independent execution of audit power 3.Improving the professional quality of audit personnel 4.Establishing communication mechanism of relevant departments