The Internal Control of Public Universities：A Case Study of the National University In Taiwan

• Main Authors: Shu-Yun Yeh, 葉淑雲
• Other Authors: 陳俊合
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/50359169542414883241

碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 103 === The purpose of this study is to explore how public universities in Taiwan establish the mechanism of internal control and internal audit. This study was conducted by using comparative analysis method and case study research. Take one of Taiwan’s national universities for example, to analyze the problem which establish internal control system and elaborate the establishment of internal audit system, by understanding the internal control and internal audit operating situation of Taiwan’s private universities and American universities, compared with the internal control of implement status of public universities in Taiwan. We will propose methods and suggestions to improve the case school to establish internal control system and internal audit mechanism after the conclusions of comprehensive research. Besides, put forward the proposals to the Ministry of Education to implement public universities supervision, and to improve university governance performance. The research concludes suggestions as follows: First, the suggestions of establishing internal control system in case school： 1.Set goals should include quantitative indicators. 2.Train teachers to deepen the internal control concepts. 3.Establish risk analysis framework model to facilitate risk identification. 4.Establish integrated mechanism of cross-functional and revise control operations. 5.Use the cloud of Control Self-Assessment and computer audit techniques. 6.Should be linked with reward system. Second, the suggestions of establishing internal audit system in case school： 1.Establish an internal audit unit and configure a full-time auditor. 2.Auditors should equip a professional license and practical experiences. 3.Set audit specification of case school. 4.In accordance with professional standards when performing audit mandate. 5.Implement risk-based internal audit. 6.Establish a follow-up feedback mechanism. Third, propose suggestions to implement the supervision of the Ministry of Education： 1.Commission an external audit unit to audit the implementation of public universities’ internal control. 2.According to the results of an external audit to distribute competitive grants to public universities.