Policy Evaluation of the Audit System in Government Procurement Law-A Case Study of Coast Guard Administration Subsidiary Organs
| Autor: | Jui-Jung Liao, 廖瑞榮 |
|---|---|
| Rok vydání: | 2014 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 102 Every year, the amount of money the government spends on procurement is approximately one thousand and five hundred billion dollars, which constitutes 10 to 15 percent of GDP in Taiwan. It is the largest expenditure category to both central and local governments, and thus it is the most important public issues as a matter of course. Relevant rules, legal interpretations and fault patterns of Government Procurement Law have been announced in succession and covered almost all the possible operation, but corruption and malfeasance happen again and again. In view of the fact that the constitution and operation of audit groups held by the Ministries and Commissions have malfunctioned, I take the procurement cases audited by the audit groups of Coast Guard Administration Subsidiary Organs for examples, and make a null hypothesis, “overturning the enforcement of audit system by its negative remarks”, for policy evaluation. The evaluation is conducted from the system, enforcement and effect aspect and then developed into further study. First, the system would be analyzed by the content of Government Procurement Law and its relevant rules and distribution of resources. Second, the enforcement would be analyzed by communication system and attitude of the executors. Last, the effect would be analyzed by interested parties and interaction between people. The purpose of this study is to study the audit system, enforcement and effect of government procurement and the impact and to propose improvement suggestions for current audit system. The study is conducted by Quantitative Research. It has been done by questionnaire survey, which focuses on audit system in Government Procurement Law and also analyzes the respondents’ basic information. The objects of this study are case officers of procurement affairs, supervising agencies (accounting and statistics officers as well as inspectors) and managers and clerks of procurement affairs. All the information gathered is analyzed with Descriptive Statistics, Independent sample t-test, one-way analysis of variance, Pearson correlation and multiple linear regression analysis, version 19.0 of SPSS for Windows. According to the study, the main findings are as follows: 1. Institutions a. The audit system is thorough but too complicated to execute.. b. Grouping of the joint-appointment staff has a great effect on the audit system. c. Significant difference exists between working places and audit system. 2. Enforcement a. Cognitive gap exists between people doing the audit and ones being audited. b. Mutual audit done by agencies under Coast Guard Administration affects its reliability. c. Significant difference exists between different ages in the enforcement of audit of procurement. 3. Benefits a. Authority interests surpasses the ones of the firms. b. Profession allowances for audit shall be legislated. c. Significant difference exists between service years of procurement and effect. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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