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| 題 名 | 推動臺北捷運公司內部控制內部稽核制度實例=Examples of the Endeavor to Implement the Internal Control System and Internal Audit System of the Company |
|---|---|
| 作 者 | 姚惠芳; | 書刊名 | 軌道經營與管理 |
| 卷 期 | 3 2008.08[民97.08] |
| 頁 次 | 頁24-27+29-31+33-37+39-41+43-44 |
| 分類號 | 553.97 |
| 關鍵詞 | 內部控制制度; 內部稽核制度; Internal control system; Internal audit system; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 經營企業的歷史教訓－「創業唯艱、守成不易」，為永續經營與 創造獲利，企業的掌舵者總是在不斷的思考，如何發揮有限資源 的最大效益，於是經理人不斷改進作業方式，這一連串的改變， 有針對制度面，有針對控制面，無非都是為了提高效率與創造 獲利。在改變過程中，嘗試引進各式管理方法，如營運初期引進 ISO制度確保運輸品質與安全，所有成文與不成文的規定，皆可 訴諸於文字予以書面化，成為公司的管理規章，這些分散於各層 級的規範文件，乃內部控制制度的一環。 當我們初嚐經營的美好成果之際，回頭省思所處的內外部環境， 卻憂心這些規章制度，若無法持之以恆，將無法永遠行駛在既定 的軌道上，那些美麗的標準作業程序，也僅僅只是窗飾而已。在 1999年成立稽核室，我們即著手進行編訂內部控制、稽核制度， 我們認為「公司本身的病症或問題，要靠自己的力量來解決」，也 就是內部稽核人員來發掘，該等內部稽核人員不限於稽核職稱人 員，他們對於制度運作的熟悉深入，使其在組織中發揮功效。 基此，內部控制與內部稽核實乃一體兩面，前有內部控制，後有 內部稽核，兩者相互配合，我們期盼能有效地達成既定的目標。 |
| 英文摘要 | A lesson learned from the history of corporate management –“It is hard to start a new business, and it is equally challenging to keep it going.”For sustainable operation and profit making, corporate navigators are always in the process of thinking – thinking how they can put limited resources to maximal performance. Managers, therefore, have continued to improve operational methods. Some of the changes are targeted at the system dimension, and some at the control dimension. Either way, it is all about efficiency improvement and profit enhancement. In the course of making these changes, various management approaches were introduced, such as the ISO system initiated at the beginning of the operation to ensure transportation quality and safety. All written and unwritten regulations can be recorded to become the company's management guidelines. These regulatory documents of different levels are a link in the internal control system of the corportion. As we begin to taste the first fruit of the endeavor, we also reflect on the internal and external environment in which we stand, realizing that if we fail to persist in our effort, these rules and systems will not be kept in place, and our standard operational procedures will become no more than window dressing. After the audit office was formed in 1999, we immediately began to formulate the internal control system and the internal audit system. We believe that“a company's sickness or problem can only be solved by its own strength.”In other words, it takes internal audit staff to uncover the defects. Their deep familiarity with system operation enables them to play importment roles in the organization. Therefore, the internal control system and the internal audit system are in fact two sides of the same coin, with the internal control system up front and the internal audit system in the back working together to help us attain the goals we have established. |
本系統中英文摘要資訊取自各篇刊載內容。