Internal Control and Audit Mechanism
Internal Control and Audit Mechanism
CYCU has implemented the ISO 9002:1994 for the first time in December 1997 and passed the SGS certification and received the international quality management certificate in 1999. In 2011, CYCU received the ISO 9001 Plus Award conferred by SGS.
In 2012, the audit team was established and under the direction of CYCU’s Secretariat, based on the ISO 9000 quality management system. At that time, it passed international certification systems including ISO 9001, 14001, 27001, OHSAS18001, and ISO45001 and CNS45001. Meanwhile, academic units also participated in and passed international professional certification by academic systems including IEET and AACSB.
Internal Control Mechanism and Operation
CYCU follows Article 51 of the Private School Law amended in January 2008 providing that “An internal control system shall be set up for school juristic persons and their schools to oversee the personnel, finance, and operations. The implementation regulations thereof shall be drawn up by the Ministry of Education”. The “Implementation Regulations Governing Internal Control System of School Juristic Persons and Their Private Schools” were published on December 9, 2009, amended on May 28, 2012, and amended again on May 12, 2017. According to Paragraph 1 of Article 2 of the Regulations, an internal control system shall be set up for school juristic persons and their private schools to oversee the personnel, finance, and operations of the schools through the management by the Board of Directors, schools, and their members.
Table4-19. Statistics on CYCU’s Internal Control Execution Results
For the academic units’ quality assurance, CYCU has established a level-1 administrative unit, i.e., the Office of Institutional Research and Strategy, which is responsible for helping the College of Engineering and College of Electrical Engineering and Computer Science pass IEET international certification, the College of Business pass AACSB international certification, and the Graduate School of Religion pass evaluation by the Asia Theological Association to acquire formal membership. Meanwhile, the Office also helps other departments/graduate institutes pass evaluation by the Higher Education and Accreditation Council of Taiwan. CYCU will review it through internal/external visits and evaluation in a timely manner to practice the P-D-C-A cycle, achieve on-going improvement, and ensure academic unit’s total educational quality.
Internal Audit Mechanism and Operation
For internal control and internal audit operations, CYCU adopts the “CYCU Internal Control System Implementation Regulations” in accordance with the “Implementation Regulations Governing Internal Control System of School Juristic Persons and Their Private Schools” promulgated by the Ministry of Education, and then prepares its internal control and internal audit implementation plans therefor, to perform internal audit and on-site audit via the P.D.C.A quality management system cycle in various school years. This aims to verify whether CYCU’s internal control is implemented precisely or not. It is necessary to perform the audit periodically to find any problems in a timely manner, and then adequate corrective actions shall be taken.
For CYCU’s internal audit mechanism, the “CYCU Internal Audit Implementation Regulations” were passed at the 960th School Administration Council on April 12, 2018 and promulgated and enforced upon being reported to the President, to ensure the achievement of internal control system goals through the internal audit mechanism and operations.
The internal auditors will execute the 4-step internal control and internal audit operations under the PDCA quality management system cycle model each year. Please refer to the chart.
