| 當期課號 | 1992 | Course Number | 1992 |
|---|---|---|---|
| 授課教師 | 劉素娟 | Instructor | LIU,SU CHUAN |
| 中文課名 | 內部稽核與控制 | Course Name | Internal Auditing and Control |
| 開課單位 | 會計系(四日)四A | Department | |
| 修習別 | 選修 | Required/Elective | Elective |
| 學分數 | 3 | Credits | 3 |
| 課程目標 | 藉由內部控制與內部稽核基本理論之授與,讓學員瞭解組織內部控制與稽核的重要性,基本知識與操作技巧。 | Objectives | By way of teaching the basic Internal Auditing and Internal Control concepts / knowledge, the course intends to improve the students to realize the importance, knowledge and skills of auditing and control for the organization/business management. |
| 教材 | 內部稽核理論與實務(林柄滄/中華民國內部稽核協會) | Teaching Materials | |
| 成績評量方式 | 平時成績40% 期中考30% 期末考30% |
Grading | 40% for Class Evalution 30% for Middle Exam. 30% for Final Exam. |
| 教師網頁 | home.kimo.com.tw/auditingliu | ||
| 教學內容 | 內部稽核概論ch1 內部稽核過程ch2 內部控制系統ch3 稽核證據ch4 稽核之規劃ch5 稽核程式ch7 電子資料處理ch9 稽核稽核報告ch11 期中考 內部稽核部門之管理ch12 人際關係ch13 舞弊偵防 ch14 個案研討 期末考 |
Syllabus | 1.Basic Concept of Auditing 2.Auditing Process 3.Internal Control System 4.Auditing Evidence 5.Auditing Planning 6.Auditing Program 7.EDP Auditing 8.Auditing Report 9.Management of Auditing Dept. 10.Relationship of Auditing 11.Autiting of Fraud |