| Summary: | 碩士 === 國防管理學院 === 資源管理研究所 === 94 === Internal control in organization is functional as an important system to boost the achievements, to raise the resource utility effectively, and to look after both in advantages and disadvantages; the Self Control Assessment is used in public company to adjust its Internal Control system, and make every division’s operating orientations and Internal Control system an identical managing tool in both design or applications. And Internal Audit as a mater of fact is the Internal Control’s maintainer and adapter that can maintain or enhance the moving or function in the Internal Control system. The organization is using the Self Control Assessment to modify current Internal Control flow path and finding the mistake through applying the Internal Control. To keep improving by continual design and apply, this can help each division to elaborate the Internal Control system, to create the organization value and to raise the organization performance.
This study is focus on the government organizations who using the Self Control Assessment from public company. To see how it would affect Internal Control & performance in government organizations? This study uses the government organization’s Internal Audit as the interfered variable analyzing two hundreds and fifty brigades of military organization via questionnaires and finding out how the Self Control Assessment interferes to the Internal Control and organization performance. There are totally 188 valuable questionnaires and the interviewers are almost not in the duty of the accounting and statistics (77%). The study are found as below:
1. The Self Control Assessment and the Internal Control performance (objection setting, internal environment, information communication, risk assessment, subject identification, supervising, control events) are positively related to each other. If the Self Control Assessment in each division applies precisely, the performance of the Internal Control would be better.
2. The Internal Control (objection setting, internal environment, information communication, risk assessment, subject identification, supervising, control events) and organization performance (business departments, organization climate) are positively related to each other. If each division applies internal control well, the organization performance would be better.
3. The Self Control Assessment and organization performance (business division, organization climate) are positively related to each other. If each division applies self Control Assessment well, the organization performance would be better.
4. Internal Audit system will interfere the division’s relationship of the Internal Control and organization performance.
To conclude, the study provides relevant suggestions per the research, and discusses the management meaning in both academic and practical sides.
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