以跨界類比建構非營利組織「內部控制」評估指標

Using Trans-boundary Analogy to Construct Internal Control Assessment Indicators in Non-profit Organizations

「內部控制（internal control）」以控管營運與財務，促使績效成長並防弊興利為目的，是一種有效管理的過程，目前已被政府機關與各大企業廣泛應用。然而，非營利組織的管理策略雖漸採企業化經營模式，但以「內部控制」為管理架構卻仍少見。因此，本研究以十一間評鑑合格全國性或跨縣市服務之非營利組織為研究對象，以跨界類比的方式，使用 COSO「內部控制－－整合架構」為研究主軸，個別訪談主要管理者，了解該組織內部控制五大要素的運行概況是否具有內部控制概念。研究結果發現，受訪非營利組織在業務執行過程與管理控制上已呈現結構化且符合內部控制的概念。最後，研究者提出非營利組織可依循之內部控制評估指標內容與設計步驟，以利組織在進行內部控制規劃時有更明確的指標可參考。

Internal control can improve the growth and performance of organizations, prevent cheating and increase profits by controlling operation and finance of organizations. As such a useful management process, it has already been adopted widely by government authorities and major companies. Although NPOs have gradually started adopting business-like strategies, few of them are based on internal control. Hence, this study took eleven qualified national or county established service non-profit organizations as subjects. With analogy methods, I took COSO (1992） Internal Control-Integrated Framework as research focus; and I processed individual interviews with those main managers. According to my research results, we can see, interviewed organizations had met the five required elements and sixteen points of assessments for interior controls. Finally, the author suggested NGOs of interior control assessments in order to give them more specific indexes to follow while interior control being planned.