法規內容

下載法規原始檔

 

國立成功大學內部控制專案小組設置要點
National Cheng Kung University Directions for the Internal Control Task Force

100年5月10日 99 學年度第 4 次校務基金管理委員會通過

103年5月19日 102學年度第 4 次校務基金管理委員會修正通過

108年11月13日 108學年度第 2 次校務基金管理委員會修正通過

 

國立成功大學內部控制專案小組設置要點

NCKU Directions for the Internal Control Task Force

 

一、國立成功大學(以下簡稱本校)為建立有效內部控制制度並落實監督作業,設
     「國立成功大學內部控制專案小組」以下簡稱本小組),並訂定本要點。

  • The NCKU Internal Control Task Force (hereafter the Task Force) and the NCKU Directions for the Internal Control Task Force are established by National Cheng Kung University (NCKU) to enforce its audit operations in an effective internal control system.

二、本小組置委員十一至十五人,由校長指定一位副校長並為召集人,主任秘書、
       總務長、研發長、財務長、人事室主任、主計室主任及計網中心主任為當然委
       員,其他委員由召集人指定本校相關單位主管或具有特殊專長之教職員擔任;
       置執行秘書一人,由主計室人員兼任。

      本小組幕僚作業由主計室辦理,惟其中涉及自行評估作業及內部稽核作業,則
      由秘書室辦理。

  • The Task Force shall consist of 11 to 15 members, with one Executive Vice President appointed by the President as the convener, seven ex officio members including Secretary General to the President, Vice President for General Affairs, Vice President for Research and Development, Chief Financial Officer, Personnel Office Director, BAS Office Director, Computer and Network Center Director, and other members appointed by the convener from related unit chief administrators or faculty members with related specialties. In addition, it shall have an executive secretary appointed from the staff of the BAS Office.
    The staff-related operations of the Task Force shall be administered by the BAS Office except for a self-evaluation operation and an internal audit operation, which shall be administered by the Secretariat Office.

 

三、本小組參照行政院「政府內部控制制度設計原則」、「政府內部控制監督作業

       要點」及「教育部風險管理及內部控制推動作業原則」,辦理下列事項:

(一) 辦理內部控制及內部稽核作業教育訓練。

(二) 檢討強化現有內部控制作業。

(三) 整合檢討個別性業務內部控制作業。

(四) 参採各權責機關所訂內部控制制度共通性作業規範,並審視個別性業務之
       重要性及風險性,訂定適宜本校內部控制制度及內部稽核作業規定。

(五) 規劃及執行內部控制制度自行評估作業。

(六) 規劃及執行年度稽核計畫,必要時辦理專案稽核,並作成稽核報告。

(七) 就內部稽核發現之缺失及改善建議,適時簽報校長核定,並追蹤其改善情
       形。

(八) 校長交辦事項或其他經本小組會議決議辦理之事項。

  • According to the Executive Yuan-designated Principles for the Design of Government Agency Internal Control System, Directions for Government Agency Internal Control Operation, and MOE Directions for Risk Management and Internal Control Operation, the Task Force shall administer the following affairs:
      (1) To organize educational training programs for internal control and audit operations.
      (2) To review and reinforce existing internal control operations.
      (3) To integrate and review internal control operations in an individual business.
      (4) To establish regulations applicable to NCKU’s internal control system and internal
           audit operations, with reference to the general regulations designated by various competent authorities for their internal control operations, as well as in consideration of the importance and risk of individual businesses at NCKU.
      (5) To plan and implement the self-evaluation operations of the internal control system.
      (6) To plan and implement annual audit projects. Whenever necessary, a specific audit project shall be implemented and completed with an audit report.
      (7) To submit a report, specifying defects and recommendations based on an internal audit, to the President for approval and follow up on related improvements.
      (8) To administer tasks assigned by the President or resolutions of the Task Force.

 

四、本小組每年至少召開會議一次,必要時得召開臨時會。開會時,由召集人擔任 主席;召集人未能主
       持會議時,由出席委員互推一人代理之。

  • The Task Force shall hold at least a meeting every year and may hold an extraordinary meeting when necessary. A meeting of the Task Force shall be chaired by the convener. Should the convener be unable to chair a meeting, one shall be elected among the attending members to act in that capacity.

 

五、本小組召開會議時,得請相關單位人員列席說明。

  • The Task Force may invite related personnel to attend its meeting and provide information.

 

六、本小組委員及執行秘書均為無給職。

  • Members and the executive secretary of the Task Force are all unsalaried positions. 

 

七、本要點經主管會報通過,陳請校長核定後後實施,修正時亦同。

  • These Directions shall be approved by the Council of Chief Administrators and the President before taking effect. Amendments shall be processed accordingly.


The Task Force shall hold at least a meeting every year and may hold an extraordinary meeting when necessary. A meeting of the Task Force shall be chaired by the convener. Should the convener be unable to chair a meeting, one shall be elected among the attending members to act in that capacity.