The Effect of the Administration in the Military on Comptroller execute internal audit

• Main Authors: Chun-Ming Chen, 陳浚明
• Other Authors: Ben-Chang Shia
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/91335100757473910125

碩士 === 輔仁大學 === 應用統計學研究所 === 97 === The military organizational culture is different to Government Agency. They demand obedience from rank and function. While military comptroller execute internal audit, he found the Administration relate to financial corruption. It’s most important that comptroller can do the internal audit utmost to avoid military budgets to be used inappropriate. This thesis builds the structure of the key index and relative importance effect of the Administration in the Military on Comptroller execute internal audit based on the in-depth interviewing and AHP method. And some suggestions will provide Ministry of National Defense Comptroller Bureau for policy making and operation. The results of this research were as follows: 1. According to Literature Review and Experts Interview, the effect of the Administration in the Military on Comptroller execute internal audit consisted of 3 factors and 12 criteria. The 12 criteria included 3 items about the Comptroller-system, 5 items about Personal characteristics, and 4 items about the Outside-environment. 2. Among the three factors of this study, all expert examinees prove that the weight of “comptroller-system” with highest at 0.538; “outside-environment ” at 0.264;“personal characteristics” at 0.199. 3. In this study, find result that the relative weight of twelve criteria from three factors, “comptroller personnel management” at 0.320, “comptroller organization” at 0.156, “internal control and internal audit function” at 0.103. Via the result of study , propose being can be set about from the following aspects in this research: Revise personnel management authority, Strengthen the moral education, Change the existing audit thinking, Providing appropriate allowance and set up external audit system.