內部控制與內部稽核的執行成效分析─以政府捐助財團法人A機構為例

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題名:	內部控制與內部稽核的執行成效分析─以政府捐助財團法人A機構為例
作者:	陳金玉;Chen, Chin-Yu
貢獻者:	高階主管企管碩士班
關鍵詞:	內部控制;內部稽核;Internal control;Internal audit
日期:	2023-05-26
上傳時間:	2024-09-19 16:16:04 (UTC+8)
出版者:	國立中央大學
摘要:	內部控制與內部稽核是政府效能、風險管理與公共治理重要的基礎，政府捐助財團法人亦如是。本研究旨在探討政府捐助財團法人如何透過內部控制與內部稽核的有效運作以提升行政效能、減少舞弊事件，達到內部控制的目的及內部稽核監督的功能，進而落實法人治理的精神。透過個案訪談的研究方法綜合分析後發現治理是財團法人組織永續經營的核心，為達成目標，必須建立適當的內部控制和內部稽核框架，內部控制與內部稽核也必須有效協作和相互補充，以確保組織長期穩定發展。本研究透過深度訪談方式，試圖了解內部控制五大要素在個案財團法人的運作情形，以及內部稽核的定位、功能及價值；針對研究結果對個案財團法人提出下列幾項具體建議: (一) 強化內部控制環境 (二) 建立風險管理機制 (三) 落實內部控制自行評估 (四) 簽署內控聲明書 (五) 強化內部稽核的功能 (六) 提升稽核人員專業能力。希望在永續浪潮來臨之時，藉由落實深化上述建議能夠達成財團法人治理的目標。;Internal control and internal audit are important foundations for government efficiency, risk management, and public governance, and the same goes for government-funded foundations. The aim of this study is to explore how government-funded foundations can enhance administrative efficiency and reduce fraudulent activities through effective operation of internal control and internal audit. This can achieve the purpose of internal control and the function of internal audit supervision, and ultimately implement the spirit of corporate governance. Through the research method of case interviews and comprehensive analysis, it was found that governance is the core of the sustainable operation of foundation organizations. To achieve their goals, appropriate internal control and internal audit frameworks must be established, and internal control and internal audit must also collaborate effectively and complement each other to ensure the long-term stable development of the organization. Through in-depth interviews, this study attempted to understand the operation of the five elements of internal control and the role defination, function, and value of internal audit in a case foundation organization. Based on the research results, the following specific recommendations were proposed for the case foundation organization: (1) strengthen the internal control environment, (2) establish a risk management mechanism, (3) implement internal control self-assessment, (4) sign an internal control statement, (5) strengthen the function of internal audit, and (6) enhance the professional competence of auditor. It is hoped that by implementing and deepening the above recommendations, the goal of foundation governance can be achieved when facing the challenges of sustainability.
顯示於類別:	[高階主管企管（EMBA）碩士班] 博碩士論文

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