國立大學校院內部控制指標體系之建構與應用

Abstract

本研究旨在建構一套適用我國國立大學校院內部控制的指標體系，並將指標應用在國立大學校院，以了解其內部控制之現況與差異情形，監控國立大學校院內部控制之品質，據以提升國立大學校院辦學績效。透過文獻探討、焦點團體座談、專家審題評定及模糊德懷術調查，最終完成具有適切性與重要性之「國立大學校院內部控制指標體系」，包含5大構面、20項向度及110個細目的指標體系。本研究應用指標體系階段，針對全台44所國立大學校院進行問卷調查，獲得39份有效樣本。主要研究發現包含：一、國立大學校院對內部控制指標體系之重要性均持相當高的看法，且認為其現況表現符合程度尚可。二、重要性看法及現況表現認知不因「區域」或「總收入」不同而有顯著差異。三、「技職校院」在外部監督結果之處理向度上，不論重要性看法或現況表現程度皆高於一般大學。四、不同「學生人數」之大學校院近在風險回應機制向度有明顯差異，然透過成對比較卻找不出組間差異。五、不同「稽核人員設置方式」在重要性看法上存在顯著差異，有隸屬校長之兼任稽核人員之國立大學校院在多個向度上，重要性看法明顯高於設有專責稽核單位、稽核主管及專任稽核人員之國立大學校院。六、依據IPA重要－表現分析，建議優先改善控制環境構面，繼續保持監督作業構面，以提升內部控制成效。本研究基於上述研究發現，提出具體建議。This study constructed and applied an internal control indicator system for national universities and colleges in the Republic of China (Taiwan). Using literature review, focus group discussion, expert evaluations, and the fuzzy Delphi method, an indicator system was developed with 5 dimensions, 20 aspects, and 110 items. A survey of 44 institutions yielded 39 valid responses. The main findings are:1. National universities and colleges highly value the internal control system and consider their current performance acceptable.2. No significant differences in perceived importance or performance were found based on geographic region or total revenue.3. Technical and vocational institutions score higher than general universities in both the importance and performance of handling external supervision results.4. Differences in student numbers impact the risk response mechanism dimension, but pairwise comparisons show no significant group differences.5. Perceived importance varies by audit personnel setup. Institutions with"part-time auditors under the president" rate higher in importance across several aspects compared to those with "dedicated audit units, audit supervisors, and full-time auditors." 6. Importance-Performance Analysis (IPA) suggests prioritizing improvements in the control environment while maintaining efforts in monitoring activities to enhance internal control effectiveness. Specific recommendations are provided based on these findings.