| Summary: | 碩士 === 東吳大學 === 會計學系 === 96 === In recent years, no matter the magazine , newspapers , auditing authority report point out that the supervision mechanism and every system management that every organ of the government have a out-of-balance phenomenon insufficiently and occasionally, cause the financial affairs . This of base , importance that central and local government bodies face the importance of internal control and make great efforts to control the relevant mechanism of the inside to include in its relevant homework regulation, issue can is it wave excitement profit and functions of management that internal control to worthy of fully, is it fill drawback on invisible to disappear, in order to promote government's administrative efficiency and efficiency.
Adopting COSO of this research 'Internal control-integrated framework' example, with Taipei government administrative department ' inside control ' carry out accounting personnel degree and with influence that performance access, Show via studying:
First, the accounting personnel of administrative department in Taipei government recognized and in conformity with COSO structure, it and have admit highly sense, with ' risk assess ', ' supervise ' two key element mark is the getting lower comparatively;.
Second, it analyze with post classification executive and whether executive control five major key element have great situation of difference too in inside further to come, think that the inside has effects most by carrying out while controlling, show studying ' let member is it violate with performance regulation must punish to know' ' most high to access to control in internal., also in order to influence the important key factor that the performance accesses.
Via the result of study , propose being can be set about from the following aspects in this research: Strengthen the internal control declaring and leading of importance continuously, make a self-criticism and substantiate internal control system , strengthen risk assess and supervise the function in promoting continuously.
|
|---|
