近年來，隨著大專校院的數量增加、教育經費的不足以及少子化的危機，又身處知識經濟時代的環境中，教育環境快速的變遷，在面對內外在環境的變遷及衝擊下，促使私立學校更積極面對轉型的思維，以提昇學校經營績效為目標，達符合教育人才之使命。
本研究採平衡計分卡之觀念，以訪談方式對私立學校稽核人員、會計主管、行政人員進行研究，探討私立學校推動內部控制與稽核制度實際運作方式，並瞭解組織成員在內部控制之認知度及其困境。
根據本研究獲得以下結論：
1.稽核成員在內部控制之實際經驗得到正面的評價，但組織成員對內部控制制度實施的觀念及認知則較薄弱。
2.應有超然獨立專業化的稽核人員。
3.建構一個學習型的組織文化，學習不僅是個人而已，更需團隊的學習，以提昇學校的競爭力。
4.爭取學校董事會及高階主管的支持，落實至日常生活中。
In recent years, private schools become more positive to facing the transformation in education activities. They have targeted to upgrade the operating performance of school as the mission of education. The reasons of changing if private schools are as follows: the increasing members of colleges and university ; the lacking fundations for education, the lacking children under low birth rate, the environment of education are changing rapidly.
Based on the concept of Balanced Scored Card, this study use method of in-depth interview with members in private schools such as internal auditors, chief of accounting office, and staff, to explore how the activities of internal control and internal audit were operated in private schools. Moreover, the cognitive ability and the difficulties in per-forming internal control system with the organization members are explored in this study.
The conclusions of this study are listed as follows:
1.Practical experience of audit staff got positive comments. Members in private schools are willing to cooperate with internal control system. However, they are weak in the concept of internal control system.
2.There should have independent and professional internal auditors in private schools.
3.Constructing a learning culture is needed, Learning is not only for individuals, but also for team members. That will upgrade competitiveness of private school.
4.The supporting form directors and management level influence organization cul-ture. The effectivest approach to promote internal control in private schools is the implementing internal control in dailiness.
