公共工程以統包方式辦理採購，雖可改善傳統發包方式之設計期程長、 施工界面複雜、低價搶標、施工品質低落等缺點，惟目前全國各機關以統包 方式辦理招標，以非工程專責機關辦理之統包案件最多。因非工程專責機 關，其編制內並無工程專業人員，或專業人員編制不足，致無法勝任統包採 購之備標與評選、設計圖說審查、施工監造及驗收等工作，造成執行過程諸 多缺失，影響公共工程執行效率。 本研究結果提出公務部門辦理統包案件於客觀條件分析、招標及 決標方式之前置作業選擇、備標文件準備、招標及決標辦理過程及履 約管理等五個階段執行缺失之各項矯正意見，並以審計人員之觀點， 提出公務部門執行統包工程應行改進事項供各機關執行統包工程參 考。 Use of the turnkey procurement for public construction works can improve the defects caused by traditional procurement methods, such as overly long design periods, complex working interfaces, and awards resulting in unreasonably low price bids and poor quality work, etc. Currently, most national entities that conduct turnkey procurement have a shortage of personnel with engineering and other required backgrounds. Under such circumstances, the entities do not have the capability to perform turnkey procurement in areas such as bid preparation, design and drawing review, supervising and inspecting the supplier’s performance, etc. Eventually, such a lack of qualified personnel within the procuring entity may lead to inefficiency and faulty construction. In our research, from the auditor’s standpoint, we found that there are five phases of turnkey procurement, including: pre-solicitation phase, which includes analysis of circumstances, tendering procedures and award principles; tender documentation preparation phase; tender phase; award phase; and performance management phase, as well as providing recommendations to all entities conducting turnkey procurement.