Internal Control System

MCUT operates as an enterprise and originally established an internal control system to comply with the policy released by the Ministry of Education. In an effort to continually improve operational efficiency and enhance the internal control system, the university reviewed its auditing affairs in the academic year 2014. Subsequently, it established the "Guidelines for Audit Team Operations of Internal Control System" in accordance with the "Implementation Measures for the Internal Control System of the School Consortium and Private Schools" released by the Ministry of Education. The university also formed an "Internal Audit Team" with the chief secretary as the convener presiding over meetings and an executive secretary appointed to oversee the internal audit business. The relevant auditor from the Office of the Secretariat serves as the executive secretary. Each office, department, three colleges, and the General Education Center assist in nominating suitable candidates for the team, and the President then selects and employs them.

The university has implemented a three-loop concept as its internal auditing method to conduct self-inspection and evaluation of each administrative unit. This is done to minimize the occurrence of abnormalities in administrative operations. Each business unit is required to conduct administrative business audits on other units, and the business units are also responsible for coordinating internal control and audit operations carried out by the audit team. In the academic years 2020-2022, a total of 48 internal audit operations were conducted, and 170 recommendations were provided. The relevant deficiencies have been addressed and improved.