Internal control of National Universities in Taiwan

內部控制制度是極具實用與效益之管理機制，先進國家多已採用，實施內部控制已是潮流趨勢。行政院自民國99年啟動「強化內部控制實施方案」，國立大學亦在實施之列。本研究在探討國立大學實施內部控制之相關議題並以T科技大學為例。 行政院參採COSO委員會發布之「內部控制—整合架構」之控制環境、風險評估、控制作業、資訊與溝通及監督等5項組成要素及所衍生之17項原則來建構政府內部控制制度，以達成實現施政效能、提供可靠資訊、遵循法令規定（並達到「行政透明」之次目標）、保障資產安全等4項目標。「強化內部控制實施方案」之推動係由行政院內控小組、權責機關、主管機關及各機關4個層級，採逐級分工方式辦理包括﹕訂定法規、設計執行、教育宣導、檢討監督、簽署內部控制聲明書及考評獎懲等。目前行政院所屬機關學校其內部控制制度已漸臻完備，並達到一定的成效。另私立大學依據「私立學校法」自99年實施內部控制制度，仍有困難與問題尚待解決，如何突破與處理端賴主管機關、學校及董事會三方努力。 國立大學近年來已面臨生源不足、國際化競爭、財源短缺、社會信賴危機、退場或轉型之種種挑戰與問題，更凸顯其實施內部控制之必要性。雖然大學教學與研究是以追求自由、開放、創新、卓越為依歸，但也非常需要完備優質的管理。內部控制制度雖具有管控意涵，但它是一個風險管理、災難預防、自我檢查的良好管理制度。它不是思想的管控，藉由落實內部控制可以找出自己的特色、弱點及癥結所在，同時規劃學校未來方向與契機。內部控制制度雖不是萬能的，但唯有提升學校體質，強化解決問題能力，方能因應紛擾困頓的外在環境並渡過難關。 T科技大學近年來在開源節流、外部稽核與評鑑、辦學績效等與實施內部控制雖未必有絕對性、全面性關連，但應有相對性、局部性影響，惟仍有部分問題尚待改善與努力，包括：推動內部控制仍不列為重要或主流業務、員工對內部控制正確認知不足等。最後提出結論與建議﹕包括國立大學實施內部控制制度有其必要性、校長支持與重視是內部控制成功之要件、政府應將內部控制、風險管理及績效管理整合成完整架構等。期望藉由本論文研究，提供予國立大學及相關單位借鏡與參考。Internal control is practical and efficient management mechanism and has been adopted in advanced countries. The implementation of internal control is therefore the trend to go. Executive Yuan launched the "to strengthen internal control implementation plan" in 2010, and the plan covered national universities. This research is to investigate the implementation of internal control issues at national universities and the T University of Technology in particular. Executive Yuan referred to the COSO Committee released of "internal control-integration schema" of Control Environment, Risk Assessment, Control Activities ,Information and Communication, Monitoring Activities that comprised of 5 composition elements and 17 derived principles to construct government internal control system. The purpose is to enhance governance effectiveness, provide reliable information, ensure compliance (and reach "administrative transparent" of times target), and guarantee assets security. "Enhanced internal control program" promoted by the internal control group, competent authorities, responsible units and executing units adopted step-by-step procedures including: establishing regulations, designing implementation, reviewing education advocacy, monitoring, signing statement of internal control and evaluating incentives. The Internal Control Department of the Executive Yuan has made certain achievement. Relevant regulation regarding private universities enacted in 2010, both difficulties and problems remained to be solved. How to break through depends on competent authorities, schools and the Board of Directors. National universities are currently facing many issues including: shortage of student resources, international competition, staffing, social trust crisis, exit or transition challenges. These highlights the necessity of implementation of internal control. Although the goals of a university are the pursuit of freedom, openness, innovation, and excellence, comprehensive quality management are also needed. The currently implemented internal control system is more like a risk management, disaster prevention, self-checking system of good governance. The implementation of internal control can help universities find their own characteristics, weaknesses and problem, and plan future directions. The internal control system is not a panacea on the other hand. Enhancing the school constitution and strengthening problem-solving abilities are the fundamentals for the respondings to the external exhausted environment. The T University of Technology tapped new sources of revenue, cut down expenditures, conduct external audit and evaluation, and enhanced school performance in recent years. These may not be related to promoting internal control, but should be relative and have local influence. There are still some issues to be improved including: promoting internal control not being important or major operations and shortage of staff on correct understanding of internal control. My conclusions and suggestions are: the implementation of the internal control system of national universities has its necessity, the success of internal control depends on principals support and attention, internal control, risk management and performance management should be integrated into the complete structure by governments. This study is to provide for national universities and related units inspiration and reference