A Study on the Internal Control of National Universities in Taiwan

• Main Authors: Hsiu-Hui Lo, 羅秀慧
• Other Authors: 劉曉芬
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/cy77vb

碩士 === 國立臺北科技大學 === 技術及職業教育研究所 === 105 === This study focuses on the progress of internal control of national universities in Taiwan and has a discussion about the predicament when promoting the internal control process. This research was conducted by the methods of questionnaire survey and census, and the results are summarized as follows: 1. Most of the surveyed schools have adopted the internal control process and get the support from top management team. The attention to ethics and ethical values will be good for the culture of integrity. 2. Risk assessment processes are well followed. The knowledge of risk asseament skill could be enhanced. 3. Control plan are well following risk assessment results and have a reqular review process. The skill of defining check point of control plan could be improved. 4. Financial plannings are publisued following the rule. The ability of information system analysis could be improved. 5. The auditor should be independent and be more familiar with the audit process. The internal audit of Administrative operations and Campus found could be combined to be more efficiency. According to this research, the difficulties for the universities to promoting internal control process were training, rule decentralization and resource. Internal control process is good for the development of universities in self-managementm, financial and administrative operations. It is recommended to have the regularly training, enhance the knowlage of internal control process, a clearly operation mode and sufficient resource to excute the process. Also, the government should provid the sturdy policy and law system to help to schools to implement the internal control process to increase the competitiveness of contry’s education.