A study on factors affecting host accounting staff ’s efective implementation of internal audit in the primary and secondary schools, Taoyuan City- application of FAHP

• Main Authors: Tasi-Yi-Chih, 蔡怡芝
• Other Authors: LIU, LI-LUN
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/8jbr8c

碩士 === 中原大學 === 會計研究所 === 105 === Schools have assumed important responsibilities for propagating the doctrine, imparting professional knowledge and resolving doubts after the popularization of national education. The central and Taoyuan municipal governments have spared no efforts to invest in education and expected to increase national and urban competitive strength by promoting the quality of education. Today, the countries in the world all strongly extend and develop the years of national education, and so does Taiwan. However, at this moment of raising performance on school business, campus scandals occurred: The hundreds of millions of school assets were misappropriated, the school staff were improperly collusive with the manufacturers to obtain rebates, and so on. How could we elevate host accounting staff in school to conduct internal audit more efficiently? The study is based on the Fuzzy Analytic Hierarchy Process (FAHP) to explore factors that affect host accounting staff ’s effective implementation of internal audit in the primary and secondary schools, Taoyuan City. The conclusion is as follows: "The head of the institution''s personality traits and support" has a weight value of more than 50%, which is currently the most prioritized level for host accounting staff in school to conduct internal audit.