| Summary: | 碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 107 === Internal control system of Central Government is gradually completed, while internal control progress of Local Government is inconsistent. There are two difficulties faced. First, internal control isn’t legalized. Because of no law to regulate competent authority and budget, internal control is easily affected by change of executive and belief. Second, performance can’t be quantified. It’s hard to enumerate performance, and it’s easy to be challenged while promoting. The study focuses on general affairs of Local Audit Office belonging to Ministry of Audit (National Audit Office) to know the correlation between Local Government performance and internal control deficiency, so that Local Government can place high value on the result and fulfill internal control system.
The subjects of the study are Local Governments from 2011 to 2017, and the study adopts the audit results of Local Audit Office belonging to Ministry of Audit (National Audit Office) by using regression model. The explanatory variables are lack of responsibility and effectiveness as well as deficiency of property audit; the proxy variables are performance of Local Government as well as annual plan and audit results of Central Government to Local Government. Besides, the control variable takes attributes of Local Government performance into account.
The empirical result shows that there is significant negative correlation between annual plan and audit results of Central Government to Local Government as well as lack of responsibility and effectiveness. In other words, Government with internal control deficiency has worse performance effectiveness than the one without that. The index of Local Government performance is indeed influenced by internal control deficiency. If we can reinforce and fulfill internal control system, internal control deficiency can be prevented as well as Government performance and Government image can be positively increased.
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