| Summary: | 碩士 === 逢甲大學 === 公共政策所 === 99 === This study aims to explore the challenges and impacts of the external environment faced by universities. Referring to the experience of internal control system implemented by businesses, this study attempts to provide a better understanding of how universities establish internal control system and the cognition of internal control by organization members.
Participant observation methods and focus group interviews were used to conduct a case study of Feng Chia University. Participant observation methods were carried out to understand the university’s internal process of establishing consensus and actual implementation and operating methods, as well as the strategy decision models of core internal control system executing group members and organization operating outcomes. Two focus groups were held to understand the cognition of and attitude toward internal control of relevant administrative unit secretaries and executing staff members.
The main results are summarized below:
1.Feng Chia University established its internal control system model based on the following steps: (a) attention and support provided by chairman, president and administrators, (b) establishment of internal control executing group, (c) formation of a working committee comprised of relevant professionals (d) organization of training program, and (e) formulation of internal control objectives and worksheet structure.
2. Feng Chia University takes advantage of its learning organization culture to drive progress. The organization can rapidly adjust to changes via planning, communication, learning and feedback.
3.Feng Chia University adopts visionary leadership model to build common consensus of internal control. The five steps to building vision are informing, marketing, testing, advising and co-creating for integrating internal control. The key factors are staff participation and learning ability.
4.Although there is weak cognitive ability among Feng Chia University staff in the practice of internal control and a need to strengthen awareness of related concepts, the staff possesses a cooperative attitude.
5.When internal control difficulties are encountered, the following stratagems are implemented: (a) provision of training programs, (b) support of special committee, (c) appropriate usage of learning organization culture and (d) gradual modification and continuous improvement.
It is expected that the results of this study will provide an important reference for upgrading internal control systems for university governance, not only for universities, but also for the Ministry of Education and for future research.
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