The Influence between Internal Control Program and the Effectiveness of Control on Organization Performance－on the Study of Military Organizations

• Main Authors: Wsi Fu-Fu, 辛甫福
• Other Authors: 梁榮輝
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/17223366506216605475

碩士 === 佛光大學 === 經濟學系 === 95 === The internal control of publicly-operated organization relys on prompting legal efficiency and improve the effect of resource useful. To initiate the useful and abolish the harmful the system of martial unit, nowadays the national budget must lay much emphasis on efficiency snd effectiveness. Hence the changes make corps pay attention and modulate on the valuation of execuation of military internal control, not only to adhere to the regulations. Self-appraise of the system of internal control is a management tool to make the operating direction and the program, execution of system on internal control in unit. Actualy the internal audit is the asserter and regulator of internal control.By way of introspection to amend the flow chart and find the deficiencies of internal control execution .The continuous improvement of the internal control program to assist the organization developing principles of action, then that creates the organization value and prompt the effectiveness of publicly-operated organization. This study is focus on the military unitss that using the Self Control Assessment from the government organizations. 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 military organization via questionnaires and finding out how the Self Control Assessment interferes to the Internal Control and organization performance. There are totally 283 valuable questionnaires and the interviewers are almost not in the duty of the accounting and statistics (77%). The study is found as follow: 1. The Self Control Assessment and the Internal Control performance 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 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 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.