A study of the internal control system of private Senior High school and Vocational school - A case study of one eastern private high school

• Main Authors: Shu-fen Chen, 陳淑芬
• Other Authors: Tsai-YenChung
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/45466653990632303313

碩士 === 元智大學 === 管理碩士在職專班 === 96 === ABSTRACT The purpose of this study is to investigate the internal control system of private senior high school and vocational school. Recently, part of private high schools face the close down problems because of corruptions, which influence the rights of students’ education, increase the obligations of the authorities of concerned, and harm the development of private education. The Ministry of Education requires that private high school should enact “Internal-administration operation regulation” based on the principle of internal control system in 2006, and decree that all of private high schools should follow the regulation of internal control system process. Part one: This study, take an eastern private high school for instance, is to discuss the internal control system of private high school. There are five research purposes: 1.To understand the situation of integration of internal control system of private high school. 2.To understand the situation of internal control system impact and supervision of private high school. 3.To investigate the factual condition of private high school’s internal control system. 4.To discuss the Ministry of Education (focus on the bureau in central Taiwan) of their supervision and administration for private high school. 5.Finally, to provide the improvement advices of internal control system of private high school. Part two: Document analysis and interview are adopted in this study. Major conclusions are summarized as follows. 1.To value internal control system 2.The Ministry of Education does not pay attention to supervision and administration of private high schools’ internal control system. 3.To post the financial statement of private high school on internet has not still complete. 4.There exist flaws for private schools’ financial audit reports. 5.The boards of directors of private schools do not completely perform their responsibilities. 6.The improvement comments of private schools’ internal control system from social. According to the conclusions above, it provides the references of future study at educational institution and private school. Part there: Recommendations are as follows: 1.The advices about finance i.Financial statements of all of private senior high and vocational schools should be thoroughly posted on Internet. ii.It suggests that financial statements which are posted on internet should modify the form. 2.The advices about internal auditing i.Set up the independent internal audition department. ii.Set up the funds auditing team iii.Enhance staff’s training to establish correct concepts of internal control system. iv.Set up the efficient evaluation of internal control system. 3.The advices about external auditing i.The authorities of concerned should require certified public accountant interprets internal control auditing report. ii.Enhance the system of selecting certified public accountant. iii.The certified public accountant of auditing should present in the boards of directors. 4.The advices about private schools’ internal control system supervision of the boards of directors. i.Set up the system of supervisor (auditor). ii.To establish investigation process of supervision reports in the boards of directors.