企業規模日漸龐大，獨立於所有權的專業經營及組織職能的詳細分工，促使企業須建 立妥善的內部控制制度，以確保資產安全、會計資訊正確可靠及管理政策的有效進行 ，俾提高經營積效，達成經濟資源的合理運用。 欲建立良好的內部空制制度，須從控制制度的設計與評著手。為改進由內部稽核人員 或獨立審計人員主觀判斷的傳統方式，本研究擬引用Barry E.Cushing 一九七四年發 表的數學模式來衡量內部控制的可靠性，並作成效益分析，以評估控制制度施行的價 值。藉由此種數量化的分析，獲得較客觀的結果，而能有利於內部控制制度的建立。 本研究並欲採用模擬性資料，以瞭解數學模式在實際運用上各種可能的情況和限制， 期能有助於未來相關之研究與發展。 全文共分五章，約六萬字。

我國銀行業最常見的作業風險事件多集中於少數幾項類型：內部詐欺；外部詐欺；客戶、產品與營業行為；運送與作業流程之管理。從銀行業的角度來看，各項法條的意義雖很重要，實務上如何執行才能滿足新法規的要求以減降作業風險才是銀行管理人員最關心的事項。本研究針對幾項銀行在推動作業風險管理體制過程中主要面對的挑戰，從新巴賽爾資本協定中作業風險的角度，試圖分析並且提出因應金融消費者保護法與新版個人資料保護法後作業風險管理的建議，包括落實作業風險的管理工具與運作模式進行探討。具體目的包括探討目前台灣銀行業作業風險所面臨的法規挑戰、探討台灣銀行業如何落實作業風險管理、並提出結論與建議以提供台灣銀行業者後續經營的參考。

本研究主要目的係由學校社會化機制探討台北市高職學生政治信任感，以及個人背景中性別、政黨偏好與政治信任感之關係。 本研究採問卷調查之量化研究方法，研究對象為台北市四所公立高職學生，使用的統計方法主要為次數分配、t考驗、單因子變異數分析、皮爾遜積差相關，以及多元迴歸分析。 經分析後主要研究發現： 台北市高職學生政治信任感普遍偏低，顯見其對於現今政府之施政績效並不滿意。　 一、在個人背景部份，性別不會造成政治信任感差異；不同之政黨偏好與政治信任感則具有顯著差異。其中政黨偏好為「藍色」者政治信任感低於「綠色」及中立無反應；政黨偏好為「綠色」者政治信任感高於中立無反應及「都不喜歡」者；政黨偏好為中立無反應者高於「都不喜歡」者。 二、在學校社會化機制部分，申訴管道、學生自主性、年級等三項因素與政治信任感具有顯著差異。認為有申訴管道的學生其政治信任感較高；學生自主性愈高者，其政治信任感愈高；一年級較三年級學生具有較高之政治信任感。其他在學校控制度、教室民主氣氛、學校、科系等四部份，則與政治信任感間無顯著差異。 三、藉由多元迴歸分析，綜合考量申訴管道、學生自主性、年級以及政黨偏好四項因素，可看出申訴管道、年級以及政黨偏好對於政治信任感具有相當之影響，至於影響政治信任感高低之其他因素則有待進一步研究。 關鍵字：高職學生、政治信任感、性別、政黨偏好、學校、申訴管道、學生自主性、學校控制度、教室民主氣氛、年級、科系 / The purpose of this study aimed to understand the political trust of Taipei city vocational high school students by school as an agent of political socialization. Also, this study analyzed the relation among gender, party preference and political trust. The study employed quantitative approaches of questionnaire survey, and the subjects were the students of four Taipei municipal vocational high schools. Statistical methods included frequency distribution, t-test, oneway ANOVA, Pearson product-moment correlation and multiple regression analysis. Principal findings of the study were： 1.The political trust of Taipei city vocational high school students was universally low. It was obvious that nowadays the government did not make students satisfied. 2.In individual background, gender had no significant differences on political trust, but different party preference had significant differences on political trust. People whose party preference was “blue” had lower political trust than those whose party preference was “green” and neutrality with no response. People whose party preference was “green” had higher political trust than those whose party preference was “dislike” and neutrality with no response. People whose party preference was neutrality with no response had higher political trust than those whose party preference was “dislike”. 3.As for the school as an political socialization agent, grievance channels, student autonomy and grades had significant differences. Students who thought there were grievance channels at school had higher political trust. Students with higher autonomy had higher political trust. The first graders had higher political trust than the third ones. There were no significant differences between political trust and the four factors: school control, classroom democratic atmosphere, schools and majors. 4.By the multiple regression analysis of grievance channels, students autonomy, grades and party preference, there were influences among grievance channels, grades and party preference to a certain degree. As for other factors which influenced political trust, the further study needs researching. Keywords：vocational high school students; political trust; gender; party preference; school; grievance channel; student autonomy; school control; classroom democratic atmosphere; grade; major