| Summary: | 碩士 === 銘傳大學 === 公共事務學系碩士班 === 93 === Abstract
In the globalization drive, the city is closer with other cities in the world. Therefore, competition among countries is like competition among cities. In this environment, the administration should develop advantageous position by itself, to decrease new threat, to create new opportunity, to raise administration’s competition. Administration’s management needs a control system. This control system is Internal Control, it can improve management and make the administration have better achievements.
The Application’s purpose is the administration use Internal Control system to raise effects, Internal Control apply in the administration, and increase administrators to understand Internal Control. The Application use two methods. One way is the literature review method, the other is the questionnaire survey method. We choose the sample of the Xinyi District office and discuss the Xinyi’s directors to analyze their opinion of COSO Internal Control, Internal Control put into practice effective, and function of internal audit in administration. We use frequencies and one sample T- test（?0.05）in statistic analysis. We discover:
1. In frequencies aspect, we can find three conditions. The first Xinyi District office directors’ attitude in five factors of COSO Internal Control should strengthen. Especially the Risk Assessment and the Information and Communication, their code is not high. They think the Risk Assessment and the Information and Communication is not important. The second Xinyi District office directors’ attitude in administration has a system of rewards and penalties of Internal Control put into practice effective gets high code. The third Xinyi District office directors’ attitude in result’s investigate respected by management of function of internal audit in administration gets high code.
2. In T-test, we use classification of service in the administration that can find three conditions. The first executives and auditors in Xinyi District office have approximately same position in five factors of COSO Internal Control. The second executives and auditors in Xinyi District office have different views in Internal Control put into practice effective aside. The third executives and auditors in Xinyi District office have different opinions in function of internal audit in administration.
The application combines results, we suggest for administration about Internal Control: to reeducate and promote about Internal Control for administrators, to strengthen Internal Control’s concept, to perform internal audit effective, to set up Internal Control system suitable for use by itself.
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