我國政府採購法自民國八十八年五月二十七日起正式實施，該法第一百零八條明定「中央及直轄市、縣（市）政府應成立採購稽核小組，稽核監督採購事宜」，惟目前地方政府之採購稽核小組委員多屬兼任性質，為任務編組型態之內部稽核人員，人力捉襟見肘，故本文試圖運用風險管理理論所提將管控之時間提前，以風險導向稽核方式作重點查核，期以節省稽核委員時間及人力並提昇稽核品質。本文以文獻研析法及專家訪談之方式，將COSO委員會發佈「企業風險管理－整合架構」之組成要素導入地方政府採購稽核小組之稽核環境，藉由稽核委員對風險之辨識，透過層級程序分析法瞭解地方政府採購稽核人員對風險之認知，進而提出風險回應之建議，供主管機關參考。本研究建議各級政府之主管單位應協助各機關採購人員取得專業人員資格或增加訓練場次。並應加強稽核報告中之履約（驗收）階段查核。此外更應訂定有效之標準化稽核流程。另外，制度面上建議應依採購類別細分採購稽核報告、及系統性地協助採購稽核人員取得採購專業人員資格。
The Government Procurement Act has been officially implemented on May 27, 1999. Article 108 of this Act stated that "The central, municipal, and county (city) governments shall each establish procurement control unit(s) to monitor and supervise procurement affairs". However, most local government procurement supervision units are currently operated by part-time commissaries. This article tries to assess the most important risk issues in order to save efforts to raise the quality of the supervision. This study is based on the analysis of previous literature and expert interviews to adhibit those supervising elements of the "Enterprise Risk Management-Integrated Framework" which announced by COSO Committee to the supervising environment for local government. Through the risk perception by members of the supervision committee, and by means of the Analytic Hierarchy Process (AHP) to understand the perception of risk for the procurement supervision personnel of local government. In addition, further to propose the suggestion of risk response as the reference to the competence authority. The results of this study concluded the following suggestions: (1) Government should assist the procurement personnel of each unit in acquiring advanced professional qualification or increasing the number of training sessions. (2) Strengthen the supervision and review on the phase of exercising contract in the supervision report. (3) There should be standardized the effective supervising procedures. Furthermore, we have some specific suggestions for future implementation: first, the supervision report should be categorized on a basis of procurement categories in detail; second, the supervision personnel should acquire advanced professional procurement personnel qualification.
