內部審核對政府採購監辦效能之探討

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题名:	內部審核對政府採購監辦效能之探討
作者:	姚劭融;Yao, Shao-Jung
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	內部審核;政府採購監辦;internal audit;public procurement monitoring
日期:	2024-06-19
上传时间:	2024-10-09 15:33:07 (UTC+8)
出版者:	國立中央大學
摘要:	本研究主要探討公務機關會計人員如何執行內部審核增進監辦政府採購之效能。公務機關會計人員執行內部審核之範圍包括財務、財物、採購及工作審核等，不僅包括審核會計紀錄，舉凡現金出納、用品採購、營繕工程、物品管理等各種機關的日常活動，均屬內部審核範疇，涉及層面廣泛，尤其政府採購，為善盡專業職責，會計人員亦承擔財務責任繁重。政府採購法施行後亦有規範會計人員監辦採購作業，係指於機關辦理開標、比(議)價、決標及驗收時，監督有無與政府採購法所規定程序相符，然而基於內部審核職責，採購監督機制不僅存在上述採購階段，但專業化採購對會計人員而言，未有足夠判斷力以發掘缺失，時有發生會計人員與採購人員見解歧異等情事，實務上，訂約前簽辦、訂約後履約管理等階段皆存有相關監督缺失及待改進之處。本文藉由監察院調查報告、法院判決等資料，探討會計人員於非採購監辦範圍之權限，個案一係會計人員於採購訂約前簽辦階段行政違失、個案二係會計人員於採購訂約後履約管理階段變更設計爭議。研究結果顯示採購案簽辦階段未經核准申請辦理小額採購，以及履約管理階段契約變更採限制性招標辦理之合規性等財務高風險事項，會計人員如發現該等事項有不符合法令情形者，建議仍須提出建議，以有效達成內部審核效能。另外，本研究提出相關法規命令競合之處及研修建議，期望各機關會計人員監辦採購作業能有更明確之規定，以免會計人員執行內部審核時有所顧慮。;This study examines how accountants at public organizations utilize internal audit to enhance the supervision of government procurement. The scope of internal audit conducted by accountants includes financial, property, procurement, and performance audits. It not only involves accounting records but also encompasses various daily activities such as government cashiering, procurement of supplies, construction projects, and property management. Government procurement, in particular, entails significant financial responsibilities for accountants, who play a crucial role in fulfilling their professional duties. The Government Procurement Act mandates that accountants supervise procurement processes, ensuring adherence to the procedures outlined in the Act. This supervision encompasses the opening of tender opening, price competition under restricted tendering, price negotiation under single tendering, contract awarding, and inspection and acceptance. However, the internal audit mechanism extends beyond these procurement stages. Given the specialized nature of procurement, accountants may lack the necessary expertise to identify potential irregularities, leading to discrepancies in opinions with procurement personnel. In practice, there are gaps in supervision during the pre-contracting and post-contracting stages that require improvement. This study utilizes data from the Control Yuan investigation reports and court rulings to explore the authority of accountants beyond the scope of procurement supervision. Case Study 1 examines neglect of administrative duties by accountants during the pre-contracting stage of procurement, while Case Study 2 analyzes a dispute over design changes during the post-contracting stage. The research results indicate that accountants should raise professional opinions when they identify high-risk financial events during the procurement process, such as the processing of unauthorized small procurements and the legality of limited tendering procedures for contract modifications. These actions can contribute to the effectiveness of internal audit. Additionally, the study identifies inconsistencies and proposes amendments to relevant regulations to provide clearer guidelines for accountants in supervising procurement processes, thereby alleviating concerns during the execution of internal audits.
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