Transcription of 內部控制之設計與自行評估 - ope.nsysu.edu.tw
1 2.. ( ) .. get things done through people efficiently and effectively.. PDCA.. COSO. COSO . Committee of Sponsoring Organizations of the Treadway Commission COSO. 1985 (AICPA) . (AAA) (FEI) ( . IIA) . (IMA) . Treadway .. COSO. Committee of Sponsoring Organization COSO . 1992 9 COSO . COSO .. ( ).. ( .. ).. 7.. Adequacy .. Effectiveness . 11.. 12.. 13.. 14.. 15.. (3) (2) (1). (3) 9 6 3.. (2) 6 4 2.. (1) 3 2 1.. 18.. 19. -1.. 20.. / . / .. 10. 7.. 130(96%) 5(4%) 0(0%) 0(0%) 0(0%). / .. / .. 810 .. /.. 1. 1.. ( .. ( ) 2. XX . ) . ( .. 3.. ) . 2.. ( .. ).. 1.. 2.. 3.. A B C D .. E F G H .. I J K L .. M N O P .. 38.. 39.. 40.. 41.
