Research on Internal Control and Auditing of Education System — A Case Study of Private School Personnel Matters

• Main Authors: LIN, CHAN-HUI, 林展慧
• Other Authors: CHANG, SHE-I
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/c3ttk9

碩士 === 國立中正大學 === 會計與資訊科技學系碩士在職專班 === 105 === Education has always been regarded as a hundred years of the great business, and estabished a school to construct teaching living space, but also known as the spring rain, the education of the public welfare behavior. However, decades of private school fraud, so that the education sector cast a shadow; private school board of directors of the fraud cases include: the board of directors disputes, hollowed out the financial, illegal trading seats, to less reported more purchase school, Not real and so on. Education is one of the largest organizations in nonprofit organizations (Levey, 1986), and schools are the most important core of formal education. Private schools play an important role in our educational system (Lin Ben Hyun, 2006). Therefore, this study will be based on the private school internal control system to explore and study the following issues: First, the current Taiwan private school education system may face the problem and its causes. Second, the Taiwan private school education system of internal control system in the private school personnel matters of importance. Third, the private school education system of internal control in personnel matters feasible internal audit project. Fourth, the private school education system of internal control in the personnel matters of the assessment mechanism. Through the literature, case study and expert questionnaire survey, this study has the following conclusions: First, the current private education system in Taiwan in the internal control of the problems faced by a considerable number of its focus are summarized: enrollment, campus problems, teachers, academic research fees, and staff year-end bonus issue. Second, the private school education system of internal control system in personnel matters, whether in school position or in the teacher's position, are of great importance, is a guarantee of both schools and teachers of the rights and obligations of the system. Third, the study based on the "school company and the establishment of the school internal control system" in the personnel matters in the control of the focus and "senior secondary school school assessment" in the personnel administration of the reference indicators, the feasibility of the internal audit Plan (internal audit project). Fourth, the private school education system in the internal control of the assessment mechanism can be divided into "the overall level" and "operational level." The evaluation project is based on the self-evaluation of the "high risk value" project after the risk assessment of the school units as the internal control.