The Study of Internal Audit Mechanism in Taoyuan County Townships and Cities

• Main Authors: Mei-Ying Lo, 羅美英
• Other Authors: Sun-Jyi Ke
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/78909471764671913238

碩士 === 開南大學 === 公共事務管理學系 === 99 === It is the prime goal of accouting department which disposes properly limited sources to the policy of government in need. The internal control in respective organs of the government which can develop the effective of the performance of the policy and provide reliable and integral the information of finance is the fundmental of the management of the government. It is the very important mechanism to soundly run organs. The internal audit gives the help of the bringing function of internal contrl to attain the goal for a link of the importance. This study taked Taoyuan County townships and Cities as the study objects, which applied the relevant laws and regulations and internal audit system as study basis, by ways of the relevant literature discussing and the integration of direct observation of experience, interviews and transcripts of interviews collected data archive for analysis, according to the results of the analysis, attainable conclusions can be divided into: the effectiveness of internal audit system is implemented on the impact of organizations on the effectiveness of internal audit and audit related to the effectiveness of the internal effects. Based on the above research conclusion , the researcher offers the following proposals for accountants: 1. do review the internal audit work; 2. to establish the management tools of the appropriate knowledge and experienced heritage; 3. to increase the education in decree and the training in the internal audit and related profession; 4. to self-demanding in moral; 5. to fully use information to establish sound and effective information system; 6. to strengthen the skills of communication; 7. to practically track the defaults that Audit Office audit. Offer proposals for government agencies:1. to effectively supervise from the high-level ; 2. the county government should be composed of the Steering Team to audit the relevant vetting operations in regular or in irregular ; 3. the county government should be integral and open to the informations of the defaults which the financial balance of the missing of the respective county townships is inspected；4. the county government must strengthen the association between propaganda organs of internal control and internal auditing relationship ; 5. to consider the whole internal control, internal audit and internal review to establish a specical department ; 6. to establish and implement the system of relevant rewards and penalties; 7. to establish the licensing system; 8. to be responsible for the relevant personnel training and counseling; 9. to set up an e-learning area; 10. to integrate the informations in the accounting management and the business in government organization and/or to connect the systems of the business information; 11. to amend outdated decrees timely.