| Summary: | 碩士 === 國立中正大學 === 會計資訊與法律數位學習碩士在職專班 === 107 === The purpose of this study is to explore the correlation between internal audit and civil service micro-payment subsidy fraud. After the case study method and semi-structured interview method, it is found that the " small subsidy " fraud and internal audit correlation belong to the application of the principle of good faith. The business unit does not have the correct concept of powers and responsibilities and the internal audit of the internal control as the internal control; therefore, in order to reduce the possibility of small subsidy fraud cases, and to clarify the responsibility of public officials to report expenses, this study proposes Implementing the division of responsibilities and powers, and reporting on the principle of good faith, improving the accountability of the head of the unit and giving internal audit responsibility, accounting personnel should enrich the professional familiarization with the law and cooperate with computer audit tools, establish a good internal audit mechanism and enhance relevant training through education and training. The practice of personnel rule of law, etc., for accounting personnel to handle the internal audit management reference, in order to reduce the occurrence of fraudulent incidents of civil servant fraudulently receiving small amounts of subsidies.
|
|---|
