藉由內部控制與稽核之理論與實務之解說，並輔以相關法令之說明與實例探討，培養學生具備企業推動內部控制制度能力，以利於從事內部稽核與內部控制相關工作之執行。
本課程為就業實務與證照導向課程，將輔導同學報考證基會企業內部控制能力之專業證照，並加強學生對於內部控制、內部稽核與風險管理之實務知識。Through the theory and interpretation of internal control and auditing, and the explanation of relevant laws and regulations are explained and examples, students are cultivated to have the ability to promote internal control systems in enterprises, so as to facilitate the implementation of work related to internal audit and internal control.
This course is a guided course on the practice and certification direction. It will provide students with professional certifications for the internal control capabilities of the enterprise by the certificate foundation, and strengthen students' practical knowledge on internal control, internal audit and risk management.
上課用書:
1. 企業內部控制一本通 (來勝證照中心)
2. 教師自編補充講義
參考書籍:
1. 企業內部控制模擬試題與解析（二版） (證基會出版)
2. 企業內部控制與稽核實務 (中小企業聯合輔導中心)
3. 內部稽核理論與實務 (林柄滄編著)
Course book:
1. Enterprise internal control one-book (come the license center)
2. Teacher's self-editing and supplementary explanation
Reference books:
1. Enterprise internal control simulation test and analysis (second edition) (Published by the Certification Foundation)
2. Enterprise internal control and auditing practice (SME joint guidance center)
3. Internal auditing discussion and practice (edited by Lin Bingyao)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 期中考期中考 Midterm exam |
40 | |
| 期末考期末考 Final exam |
30 | |
| 課程參與&作業課程參與&作業 Course Participation & Works |
30 |
