Newsletter 高速鐵路簡訊 . 交通部高速鐵路工程局
本局內部控制與內部稽核辦理情形 Implementation of Internal Control and Internal Audit Systems in BOHSR

內部控制為整合機關內部各種控管及評核措施之管理過程,包括控制環境、風險評估、控制作業、資訊與溝通及監督等五項互有關聯之組成要素,並由機關全體人員共同參與,藉以促使達成提升施政效能、遵循法令規定、保障資產安全及提供可靠資訊等四項目標。
本局內部控制監督機制之作法包括:
(一) 例行監督:由機關內部各單位主管人員,執行督導作業,更進一步擬訂年度指標性目標,定期追蹤檢討,並於年終作為各單位績效成果之重要參據。
(二) 自行評估:因本局屬配合行政院組織調整機關,自行評估作業將於組織調整後再檢討辦理。
(三) 內部稽核:依循「政府內部稽核應行注意事項」執行稽核作業,統合或運用相關稽核評估職能,客觀檢視內部控制制度設計持續有效運作。本局暨所屬捷運工程處均成立內部稽核小組,103年度已如期完成內部稽核工作,針對工安事故與災害、審計部中央政府總決算審核報告之審核意見尚未完成改善部分進行查核,並於後續辦理追蹤列管作業。
良好的內部控制為優質政府治理之基礎,不僅能將各方資訊加以整合並連結組織內不同單位職能進行有效管理,更有助於發揮興利防弊的功能。本局為強化內部控制機制,除辦理內部控制訓練、檢討內部控制制度外,亦定期追蹤未完成改善項目之辦理情形,並結合內部管理資訊及各計畫工作查核點,融合例行監督及內部稽核,俾有效監督計畫進度,確保施政目標如期如質達成。

Internal control is the management process of integrating control and evaluation measures of each division inside an organization. The five elements of internal control are control environment, risk assessment, control activities, information & communication and monitoring. This process relates to all members in the organization and is carried out for the purpose of increasing execution efficacy, complying with laws and regulations, safeguard assets and providing reliable information.
The supervision mechanism of internal control in BOHSR includes measures as follows:
1. Routine supervision: implementation of supervision work will be handled respectively by supervisors of each business division. The supervisors are also responsible to set annual goals and conduct evaluations periodically. Internal control achievement performance will be a significant reference for the annual evaluation of each division.
2. Self-evaluation: in accordance to organization adjustment of Executive Yuan, the self-evaluation practice will be determined subsequent to completion of the adjustment.
3. Internal audit: the auditing team will objectively examine the internal control system through professional auditing point of view with correspondence to “Precautions for Government Internal Audits” to assess its effectiveness. The internal auditing team of MRT Engineering Office has completed the 2014 audit which set focus on construction safety incidents & disasters and the unresolved improvement section of the central government budget report audit conducted by National Audit Office. Subsequent monitoring practices will also be implemented.
An effective internal control system is the foundation of high quality governance. It not only integrates diverse information and connects multi-function divisions internally but also prevents corruption and increases benefits of the people. To strengthen the internal control mechanism, BOHSR actively conducted internal control trainings, evaluated the internal control system, followed up on unresolved improvement issues periodically, integrated internal management data with project auditing points and combined regular supervision with the internal control system. With the above measures, BOHSR is effectively supervising project progresses and will ensure to achieve policy targets within schedule and quality.

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