為使組織內各單位的業務皆能依常軌順遂運作，建立一套內部控制制度早已成為民間企業管理過程中重要的一環，行政院爰借鑑民間企業長期推展之內部控制制度之架構與實務經驗，於2010年年底推動強化政府內部控制各項工作，惟實施初期正逢政府組織改造時期，於是將推行內部控制制度的期程，與各機關組織調整的進程互相配合，而某公立博物館在2012年初已完成組織改造，為提升該博物館的施政效能，於是參與第一階段試辦，並於2012年年底設計完成第一版的內部控制制度。 本研究採文獻探討及深度訪談方式同時進行，除透過文獻的搜尋，以建立探索的問題，希望藉由受訪者的訪談內容，加以研究而發現其價值，本研究選定其內部單位已設計完成控制作業，或曾參與單位內部控制制度自行評估作業之9位成員作為訪談對象。 本研究發現： 1.在控制環境方面，本研究發現無角色認知落差的成員，其表現在內部控制制度上相較於其他處室成員，則呈現出積極的態度或辦理內部控制制度的自評上可以積極提出興革建議事項。 2.機關成員的角色認知無落差時，較能落實風險評估，並且對於監督機制也較具有成效。 3.主管督導者不管是否有角色認知的落差，皆認為該館在外部資訊的溝通有待加強。 4.所有的受訪者皆認為落實控制作業的實施是會產生防弊的效果，有部分的受訪者認為落實控制作業的執行是可以達到遵循法令這個目標，但所有的受訪者卻認為無法對於機關整體層級的目標的達成產生影響性。 5.內部控制制度要有效，機關首長與各一級單位主管要能重視與支持。 6.須持續辦理相關教育訓練，建立同仁正確內部控制制度的認知。 7.達成施政目標為內部控制制度之首要目的，為達成事半功倍之效，行政院應及早統合明定將各機關內部控制小組的幕僚單位交由各機關(研考單位)辦理，而不應任由各機關互相推諉。 Eestablishing an internal control system has become a crucial part to achieve operational efficiency and effectiveness for profit-oriented business entity. Therefore, The Executive Yuan planned to implement the internal control system within the government in the end of 2010. However, the government was under reconstruction in the meanwhile, hence the schedule of implementing internal controls has been postponed. Becasuse the National Museum had finished its organization reconstruction in the beginning of 2012, it implemented the internal control system in the first phase of implementation and had completed the system at the end of 2012. This study surveys previous research and conducts interviews to investigate the effect of role perceptions in internal control system and internal control effectiveness. The 9 staffs from National Museum were chosen to be the interviewees of this study for they have been involved in assessment of their departments’ internal control system. This study found: 1.In terms of the control environment, the study found that the interviewee with no role perception gap shows more enthusiastic attitude and provides more innovative proposal. 2.The interviewee with no role perception gap, relative to the interviewee with role perception gap, is more effectively when assessing internal control risks and monitoring the internal control system. 3. The supervisors, regardless of the role perception gap, all believe that the National Museum needs to strengthen the communication to outside. 4.All of the interviewee believes that the implementation of the control system would prevent fraud. Some of the interviewee considers that the implementation of control system compliance the regulatory, however, all interviewee thought this implementation is unable to achieve the entity-level objective. 5.The attention and support of the head of deportment and the management are the basis to effective internal control system. 6.The continuous training to make staff has the correct knowledge about internal control system is necessary. 7. The primary goal of internal control system is achieving the policy objectives, the Executive Yuan should integrate the internal control system teams from each department and stipulate the implementation process.
