|a英文題名:The Risk Assurance of Procurement Process of Internal Control and Internal Auditing-Private Universities in Taiwan
|a教育部為了讓私立學校因應社會環境劇烈變化下教育需求，則重新檢討私立學校法目標，並修正其法案，新法案規定學校法人及所設私立學校應建立內部控制制度，其理念為合理保障其學校營運效能之提升、資產之安全及財務報導之可靠性；而內部控制制度頇仰賴內部稽核制度方能有效地持續實施，且內部稽核需依據風險評估之結果進行規劃，故風險評估對內部稽核及內部控制更顯重要，因此，本研究將以風險評估作為衡量工具。|uFor response to the social environment changing, Ministry of Education reviews and amends the goal and clauses of the Private School Act, requiring that the private schools have to establish an internal control system. The concepts of the new Act are intent to protect performance of school operation, asset safety and reliability of financial reporting. The internal control system relying on the internal auditing can be continually and smoothly processed, and the internal auditing successfully working out is largely depended on the outcomes of the risk assessment. As the result, risk assessment in implement of internal auditing and the internal control system is important. This study used risk assessment as the tool for measurement.
|aThe Risk Assurance of Procurement Process of Internal Control and Internal Auditing|ePrivate Universities in Taiwan