| dc.description.abstract | 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. | en_US |