The Research of Internal Control of Government Agencies Using Some Agencies Within the Taipei City Government as an Example

• Main Authors: Hsiu-Lan Yu, 游秀蘭
• Other Authors: Dr. Dai-Lin Hsi
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/31710502804745102067

碩士 === 銘傳大學 === 會計學系碩士在職專班 === 103 === Internal control is very important for any organization. The foundation of governance by government administrative agencies relies on comprehensive internal control and auditing mechanisms, in order to effectively supervise and adapt to public affairs, and reach the goal of governance by government administrative agencies. This research plan mainly explores internal control deficiencies and unreliable internal control in public agencies. Through research, we aim to explore the reasons for these deficiencies and action which may be taken to remedy them. We hope to provide advice on improving internal control to the Taipei City Government, to which other local governments may also refer. The research focuses on the factors of problems and difficulties faced by the accountants of the Taipei City Government at work, and proposes improvement actions for human resources management and accounting operations. The Taipei City Government has launched internal control and promoted its effectiveness and has come up with recommendations, to better understand the efficiency of external auditing conducted by external auditing agencies, in order to assist administrative agencies in enhancing the results of policy implementation. This article conducted research through single and descriptive case studies done on government agencies. We used the methods of reference analysis, in-depth interviews, and case study analysis. We collected and organized related information through in-depth interviews and categorized comprehensive analysis, and proposed research results and recommendations. The research has discovered the following: Accountants: 1) Employee turnover and manpower deficiency. 2) Employee recruitment system. Accounting affairs processing: 1) Overload of manual work. 2) Lacks systematization. 3) Heavy workload. Internal control system: 1) Internal control system structure is comprehensive. 2) Influenced by the quality of members of the organization. External auditing lacks efficiency.