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。
課程內涵規劃包含:內部控制五大要素、三大目標、自行檢查、內部稽核實務及專業證照說明。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.
The course's internal connotation plan includes: five elements of internal control, three goals, self-checking, internal auditing and professional certification instructions.
上課用書: 內部稽核理論與實務 (中華民國內部稽核協會)
企業內部控制模擬試題與解析(第五版) (證基會)
Coursebook: Internal Audit Management Discussion and Practice (Internal Audit Association of the Republic of China)
Enterprise internal control simulation test questions and analysis (Fifth Edition) (Certification Foundation)
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 課堂參與 & 作業課堂參與 & 作業 Class Participation & Works |
40 | |
| 期中考期中考 Midterm exam |
30 | |
| 期末考期末考 Final exam |
30 |
