| Summary: | 碩士 === 國防管理學院 === 資源管理研究所 === 92 === ABSTRACT
In recent years, for the purchasing fraud happened in Public Affairs (PA) frequently, Ministry of Audit brings up disposal suggestions or ameliorate announcement times and times. Which shows that there are still many technical problems can not be solved after the Government Procurement Law implied.
The cases of impeachment and correction by the Censorial Yuan after 1993 is included in this research, which explores the loss and classifying, clearly shows the problems of purchasing, and discusses how to mature the Purchase System more concretely. It adopts STAT survey, Descriptive Statistic Analysis, Confirmatory Factor Analysis, Linear Structural Relationship Model, One-Way ANOVA, and Scheffe’s Test to proceed widely and deeply information gathering, analyzing, and verifying to combine the purchasing system with internal control and internal audit.
What we could find in the research is that:
1. The efficiency of purchasing is usually to be ignored.
2. Purchasing efficiency would not conflict with purchasing effect when the legal internal control to be concluded.
3. Internal control and internal audit can not be separated.
4. The internal audit of purchasing should be improved, based on the internal control. It means that both could be cooperated well to be used.
5. The reality and the theories can not match very well, which shows that the rules of purchasing, internal control and internal audit still have rooms to be improved.
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