| dc.description.abstract | Internal control and internal audit are important foundations for government efficiency, risk management, and public governance, and the same goes for government-funded foundations.
The aim of this study is to explore how government-funded foundations can enhance administrative efficiency and reduce fraudulent activities through effective operation of internal control and internal audit. This can achieve the purpose of internal control and the function of internal audit supervision, and ultimately implement the spirit of corporate governance. Through the research method of case interviews and comprehensive analysis, it was found that governance is the core of the sustainable operation of foundation organizations. To achieve their goals, appropriate internal control and internal audit frameworks must be established, and internal control and internal audit must also collaborate effectively and complement each other to ensure the long-term stable development of the organization.
Through in-depth interviews, this study attempted to understand the operation of the five elements of internal control and the role defination, function, and value of internal audit in a case foundation organization. Based on the research results, the following specific recommendations were proposed for the case foundation organization: (1) strengthen the internal control environment, (2) establish a risk management mechanism, (3) implement internal control self-assessment, (4) sign an internal control statement, (5) strengthen the function of internal audit, and (6) enhance the professional competence of auditor. It is hoped that by implementing and deepening the above recommendations, the goal of foundation governance can be achieved when facing the challenges of sustainability. | en_US |