公務機關內部審核管理與貪污舞弊關聯性之研究-以公立國民小學為例

Abstract

本研究藉由探討公立國民小學會計人員內部審核之運作，進而了解會計人員經費審核作業之狀況與公務機關容易發生貪污舞弊之關聯性。本文藉由案例分析，檢視公務機關發生貪污舞弊的案例是否與內部審核管理有其關聯性。本論文將找出兩個司法院裁判書貪污舞弊的案例，而就其案例探討其內部審核管理模式。本文將發現，在依法執行內部審核管理機制下，會計人員發生貪污舞弊的可能性將降低，但倘若受合法憑證與真實憑證分際時，因會計人員僅負書面合乎法令規章之審核責任，即便在審慎執行內部審核管理環境下，仍有可能發生非會計人員貪污舞弊之可能性，本論文以判決書中交通費為例，說明報支同仁須負合法及真實憑證之責，雖然執行內部審核機制不一定能完全防止非會計人員貪污舞弊之可能性，但不依法審慎執行內部審核機制，發生貪污舞弊之可能性則為提高，歸結公務機關會計人員成功地執行內部審核管理如下： 一、會計人員(內部審核人員)應詳加研讀相關法規，熟悉法令，依法行政。 二、向業務單位宣導內部審核相關法令規章，本誠信原則，互相配合。 三、與機關首長建立良好關係，互相尊重，爭取支持。 四、設計內部審核量表，定期檢討，審慎檢視。 五、提供有效且及時之資訊，加強宣導，積極落實。 仍可視為是防弊良好之典範。

Through an exploration of the internal review operations for accountants at public elementary schools, this study looked into the correlation between the review process for requisitions for funds employed by the accountants and the ease of committing fraud. This study used case analyses to explore whether fraud cases at public agencies were correlated to the internal review and management process. This study located two corruption cases from the court system and examined their internal review models. This study has found out that the probability of frauds committed by accountants declined when the internal review and management mechanisms had been carried out according to the law. When the legal proof of transaction differs from the actual proof, the accountant is responsible only for examining and ensuring that the proof appears legal according to the law. Even when internal examination and management has been carefully carried out, it is still possible for accountants to commit fraud. Taking the travel expenses in the subject cases of this study as examples, this study explained that the traveler would be responsible for both the legal and the actual proofs. Though internal review mechanisms may not completely prevent accountant frauds, not carefully carrying out internal review mechanisms according to the law would raise the possibility of frauds. In conclusion, accountants at public organizations can successfully conduct internal review and management as follows. 1. Accountants (internal auditors) should carefully study relevant laws and regulations, familiarize themselves with the law, and conduct themselves accordingly, 2. Explain the laws and regulations about internal review to business units honestly, frankly, and cooperatively. 3. Establish good working relationships with the heads of the organizations, respect each other, and earn their support. 4. Design tables of metrics for internal review, review them periodically and carefully. 5. Provide effective and timely information to step up promotion of reviews and actively carry them out. These are still good examples of fraud prevention.