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 explanation of the theory and practice of internal control and auditing, supplemented by explanations and case studies of relevant laws and regulations, students are trained to have the ability to promote internal control systems in enterprises, so as to facilitate the execution of internal auditing and internal control-related work.
This course is an employment practice and certificate-oriented course. It will guide students to apply for professional certificates in the internal control capabilities of the CSRC, and strengthen students' practical knowledge of internal control, internal auditing and risk management.
The content planning of the course includes: five major elements of internal control, three major objectives, self-inspection, internal audit work and professional license description.

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)

Class book: Internal Auditing Theory and Practice (Internal Auditing Association of the Republic of China)
Corporate Internal Control Mock Exam Questions and Analysis (Fifth Edition) (Securities Fund)