Study of internal control, internal review, internal auditing for government bureau, accountants.

Author: Su-yen Wu

Advisor: none - chair,none - co-chair,none - advisor

Educational level: Master

Discipline: Finance

University: Sun Yat-Sen University

Abstract: In response to the rapid economic transitions in Taiwan and abroad, government bureaus shall establish, promote, and execute internal control, besides the reform and review of laws, regulations, and systems. Although the internal control and internal audit procedures, as well as the allocation budgets, in government bureaus have followed related standards, auditing departments are still reporting major financial scandals and financial flaws, and informing suggestions and improvements. Therefore, this study aimed to discuss the roles of accountants from the perspectives of internal control, internal review, and internal auditing.The research methods included questionnaire survey and literature review. Self-developed scale on “The role of governmental accountants from the perspectives of internal control, internal review, and internal auditing”. The samples included accountants and non-accountants of government bureaus in Taiwan and Kinmen areas. And the types of bureaus included ministries of the central government, Taipei City Government, Kaohsiung City Government, and bureaus of local counties and cities. The results are as below:1. Both accountants and non-accountants are highly identified with the systems of internal control, internal review, and internal auditing, difficulty in executions, and outcomes of fault-proof. Except for significant difference in some parts of internal auditing, all others have no significant difference.2. accountants with different backgrounds and seniority in internal control and internal review have significant differences in identification; there is high identification with difficulty in executions and outcomes of fault-proof in internal auditing, except for parts of significant difference.The suggestions are as follow: 1) present the questionnaire in a more practical way to allow the subjects answering questions based on their experience; 2) probe into the integrated topic of the role of internal auditing and external auditing to enhance the administrative performance; 3) carry out comparison analysis for accountants of different bureaus; 4) interpret the background variables of the subjects, including work environment, bureau rank, and suitable systems to make the results more practical. Keywords: government bureau, accountants, internal control, internal review, internal auditing

Visit Source URL

Download full report

Keywords: internal review, internal control, accountants, government bureau, internal auditing



Share/Bookmark




More from Sun Yat-Sen University

(view more...) Add to list

Abstract: Because of more and more emphasis on citizen’s welfare, governmentsunceasingly expand the capability in order to serve citizens. It leads to theexcessive expansion of the bureaucratic systems, and increase public financialburden. However, the government expansion didn’t lead to high efficiencyand efficacy of administration, a instead the gigantic government bureaucraticsystem became...

唐太宗政治思想之探析 (view more...) Add to list

Abstract: 在正文的寫作上:第二章、李世民的家世背景,是以陳寅恪先生、李樹桐先生的考證為基礎,對李唐先世作一溯源,再論其對李世民之影響。第三章、由起兵到統一,筆者主要探討李世民之軍事領導思想,帶兵打仗,除了磨練其領導能力,同時累積戰央A奠定日後統治的基礎。此章多引用周聲夏先生與李則芬先生的說法。第四章、玄武門之變,筆者以為是此篇論文的樞紐。在玄武門之變發生時,李世民已是位高權重,也累積了釵h戰本P歷練,招攬了釵h人才,雖然尚未登上帝位,但實際上應已有成熟的政治思想。筆者以為,欲真正窺見一個人的人格與思想,最好的方式,便是分析其面對危機時的態度與處理方式。玄武門之變可說是李世民登臨帝位前最艱困之一役,從整個事件發生的始末,應可見其真正的思想與人格。玄武門之變,可以說把李世民的能力逼到極致,對其心理、思想與日後之施政,也應有極大的影響,所以筆者非常重視。在引用史料的選擇上,作了一番辯證與思考,希望盡可能客觀、公正。第五章、唐太宗的施政方針,筆者欲探討唐太宗之施政基礎,究竟為儒家思想或法家思想,舉出數位專家的說法,以為佐證。第六章、思想探析,筆者以為唐太宗之思想以「務實」為始,以「博達」終。以「以史為鑑」──唐太宗對待歷史的態度及實際的措施,來說明其「務實」的思想;以「善用賢才」,來探討其「博達」的思想,徵引古籍,以為佐証。第七章、結語。...

” A Network Style of New Product Development”-Experience of Bike Industry of Taiwan (view more...) Add to list

Abstract: There has been a new style of new product development in the Bike Industry of Taiwan. The researcher refers it as “Network-Styled of New Product Development (NNPD). According to the researcher’s understanding, the Network-styled New Product Development is a product development model for which we need to measure its outputs...

More related to Finance

"Classic Case Studies in Accounting Fraud" (view more...) Add to list

Abstract: Over the past several years, accounting fraud has dominated the headlines of mainstream news. While these recent cases all involve sums of money far in excess of any before, accounting fraud is certainly not a new phenomenon. Since the early days on Wall Street, fraud has consistently fooled the markets,...

"Good-bye, All My Fathers": Modernism, Displacement, and F. Scott Fitzgerald's Fiction of the Early 1930s (view more...) Add to list

Abstract: F. Scott Fitzgerald’s fiction of the early 1930s presents meaningful attempts by male protagonists to critically examine the ideals and values of their fathers (or, America) and through this examination to arrive at affirmative self-knowledge in the face of a decaying, destructive world. My thesis identifies and explores an important...

(none) (view more...) Add to list

Abstract: (none)...