本研究旨在探討在法規日益趨嚴的情況下，台灣壽險業財務核保違規案件仍然頻繁發生的結構性的矛盾現象，此現象顯示制度規範與實務運作之間存在結構性失靈，具體呈現為「內部控制斷鏈」與制度與實踐的脫鉤。本研究以T人壽為個案，透過跨部門文件對照與分析，釐清內控失效的形成脈絡及其深層制度性原因，並說明不同部門間制度設計、執行流程與資訊系統互動所造成的運作落差。
　　研究結果顯示，內控斷鏈根源於制度性分裂與系統限制，書面制度雖呈現儀式性遵法合規，但執行層面受限於跨業資料斷鏈、績效指標衝突與產業生態等因素，致使結構性斷鏈持續存在；前端工具將風險辨識責任隱性轉嫁至業務人員，後端核保人員又因缺乏即時數據支援，只能以二次檢核彌補系統缺口。組織長期停留於單環學習，未能邁入挑戰價值假設的雙環學習，因此陷入反覆失能循環。研究建議建立即時跨業通報與資訊共享機制、重塑激勵制度並強化實質監理，以促進組織真正的調整與學習。

This study examines the paradox in Taiwan’s life insurance industry in which financial underwriting violations continue to occur frequently despite increasingly stringent regulatory requirements. This phenomenon reflects a structural disjunction between institutional rules and actual practices, manifested as internal control breakdown and institutional decoupling. Using T-Life as a case study and adopting cross-departmental document analysis, the research explores how organizational processes, institutional arrangements, and information systems interact to shape the context in which internal controls fail.
The findings indicate that internal control breakdown stems from institutional fragmentation and system constraints. While formal policies demonstrate ceremonial compliance, implementation is limited by discontinuous cross-industry data, conflicting performance indicators, and industry-level dynamics, resulting in persistent structural decoupling. Front-end tools implicitly shift risk-identification responsibility to sales agents, whereas back-end underwriters, lacking real-time data support, must rely on secondary manual checks to compensate for systemic gaps. Organizations remain locked in single-loop learning instead of engaging in double-loop learning, leading to recurring cycles of dysfunction. The study recommends establishing real-time cross-industry reporting and information-sharing mechanisms, recalibrating incentive systems, and strengthening substantive regulatory oversight to foster genuine organizational learning and adjustment.

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