| 當期課號 |
1274 |
Course Number |
1274 |
| 授課教師 |
黃素慧 |
Instructor |
HUANG,SU HUI |
| 中文課名 |
內部稽核與控制 |
Course Name |
Internal Auditing and Control |
| 開課單位 |
會計系(二日)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 |
講義
用書於上課時說明 |
Teaching Materials |
Handout;
The book adopted in this course will be announced in the class. |
| 成績評量方式 |
1.期中考 20%
2.期末考 20%
3.實作練習及報告 40%
4.平常表現 20%
考試作弊學期總成績一律0分；上課不參予實作練習與報告，平常分數以0分計算。 |
Grading |
1. Exam (40%) + practices (40%)+ participation (20%) = 100%
2. Cheat in exam is strictly prohibited. |
| 教師網頁 |
|
| 教學內容 |
1.內部控制介紹
2.內部稽核之職責
3.相關法律規定
4.稽核工具介紹與使用
5.實作練習 |
Syllabus |
1. Introduction of internal control.
2. The responsibility of internal auditors
3. Introduction of the related laws.
4. Introduction of the tools by auditors using.
5. Practices |