第一章、公司治理、內部控制與內部稽核的意義

理露惡不識不老羅不類度不了不諸率識不惡理行理金行金行讀行金識理理理金行落理理理年年金暴理度年理利利益利勵 1 陸 P.5~6 2 The Modern Corporation and Private Property, 1/21 理

露狀狀理狀略理理濫行落理度參理理不念理利理理易理理律離行類利益理來拉拉臘臘拉臘論利益 3 理論立 4 2002/2/8 理 (91) () 172439 立立說理度理度參理 5 金 6 804 理露 7 92-1 論梁論 2/21 理

切理來理便來利益理力來理行力律理理理若理利益切理來理來利益理力來理行力律理理理若理度理理理金益理理理落利利益益行理領行理理理理利易理理理立 3/21 理

行理立律行理年行理利益内力行理理契契令類理略理令理律律理行力降利益離律律行令更降理律立來 8 理度 36-43 李 2002 9 Corporate Governance: A Framework for Implementation1999/9/20 http://www.worldbank.org/html/fpd/privatesector/cg/docs/gcgfbooklet.pdf 4/21 理

益度度度理金降益令令度金立令度行行理行立令度度理行立練令行令令度行律 10 行理 ( 92 年 12 31 ) 5/21 理

參理理理行理理金理理理類類類理理理離理理令令理理略行理行力 11 金理 ( 92 年 12 31 ) 理 ( 92 年 12 31 ) 12 理立林聯 6/21 理

1-2 理 7/21 理

利金料金復行度理理金益行律行便行行立理理立金利利利率金理理理年度理立料勵行理切理年理度理理勵理 8/21 理

理理理理降理率行理理理理列率令良理行理行理率令 13 度立 - 例劉金.2000/2 14 參 COSOCOSO Definition of Internal Control http://www.coso.org/key.htm 15 COSO 參例 9/21 理

理度流度說來略流行理令理行略令行理理行不念行行度理流不離行行度不略金金金不度不離金行流流 Enterprise Resource Planning 16 理論林 P.3-3 17 The PDCA (or PDSA) Cycle was originally conceived by Walter Shewhart in 1930's http://www.dartmouth.edu/~ogehome/cqi/pdca.html 10/21 理

行理理度類列不率立年列理例 18 COSO Report() (1) 率 (2)(3) 令 (1) (2) (3)(4)(5) 露令 19 理論林 P.3-13 20 New COSO ERNST&YOUNG Business Risk Consulting Briefing Material by Lisa Hsu 2004/4/23 P.1 11/21 理

1-3 COSO 金料來 E-Journal http://www.cob.tamucc.edu/asbbs 1-4 Internal Control Integrated Framework 來 Ernst & Young 年理理略來力理 12/21 理

理理不理了識例 1-5 The New Framework-Enterprise Risk Management Framework 來 Ernst & Young 理理理理量 21 New COSO ERNST&YOUNG Business Risk Consulting Briefing Material by Lisa Hsu 2004/4/23 P.2 13/21 理

益類 (operational activities) 類益 (supportive activities) 理理理量類流益理流行 PDCA(Plan, Do, Check, Act) 1-6 22 行金理理 P.14 14/21 理

力行不度行不度兩立兩裡省省度理行理良理理立益拉度度類更易行了度 Accuracy( UnlimitationDevelopmentIntegrality Talisman 論來立行留 1100 立 24 類行立 23 理論林論 P.1-3 24 1110.A1 行 15/21 理

理理理力量理理率利益理益令理度行利度理理行不不類列行立理論理離不離立行立度率量金度度度隸 25 理論林論 P.1-3 26 例參論 16/21 理

立理立精神理理行 1-7 17/21 理

列行理行率易立理不立不立列行不金金金易金易金易易理金金行行理略行金不切不行流流 27 1. 參理 2. 2. 論 18/21 理

理流理流理理理流理流理流流流流理類不不類利率 28 六 (The Six Sigma Way) Peter S. Pande, Robert P.Neuman & Roland R. Cavanagh 樂良 P.83~86 29 Financial Institutions Management A Risk Management Approach Fourth Edition Ch.7 Risks of Financial Intermediation P.53 19/21 理

流理略令行略理理諾力力略度識略類留量連類力識理金立 30 New COSO ERNST&YOUNG Business Risk Consulting Briefing Material by Lisa Hsu 2004/4/23 P.7~14 20/21 理

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