台北市公車儲值票系統內部控制之設計與解析

Abstract

內部控制（Internal Control）是企業成功的基礎，在電腦化環境下之內部控制尤其重要，若執行失敗，將提高企業內的系統性風險。台北市公車聯營系統改採新的電腦化收費系統—儲值票系統--後，整合了部分作業，原來分由許多人負責的工作改由電腦執行。雖然目前在聯營體系內各家業者之間營收資料的清算都是公開化的，但在具爭議性之營收資料上，卻採私下協商的方式解決，無法建立一套正式的應對機制。 本研究透過相關內部控制理論之探討，輔以交易流程之觀點，提出一個業者應具備之內部控制架構，供業者參考應用，以確保營運效率目標之達成。本研究並依此架構，以台北市公共汽車管理處為案例，檢討、分析其現況，並提出設計及改進之建議。 研究結果發現，個案資料顯示其內部控制在政策上並不完善，若能加以補強，或能在技術面上合理保證內部控制目標之達成。此外，透過訪談亦發現眾家業者中，台北市公車處因是政府公營之機構，資源較豐富，體制較完善，故其他業者在內部控制方面應更有加強改善之空間。

Internal Control is an important foundation for the enterprises. The Internal Control in the computerized environment is even more important. Fail to implement internal control will increase the system risk for the enterprises. After the Taipei Integration Buses System adopted new computerized fare, Stored Value Card System, a part of the operation procedure has been integrated. Many tasks are operated by computer from then on. Although the electronic information are public available for the companies in the Integration Buses System, no formal resolving method is set up for the disputed data. The relate problem are often privately coordinated between the involved companies. The related papers for internal control are collected and analyzed in this work. The concept for transaction procedures is integrated to get a more complete model. An internal control structure was brought up to help the Taipei Integration Buses System companies to achieve their performance. The Taipei City Bus Administration is taken to carry out a case study using the structure developed. This case is reviewed and analyzed. Some suggestions are provided accordingly. The internal control of the studied case is not faultless. If the company further strengthens the internal control, more reasonable assurance for the company’s technical facet could be achieved. Since the Taipei City Bus Administration is state-owned, it has richer resource and more complete framework than other private companies to implement internal control. The other private companies should have more space to improve their internal controls.