| Summary: | 碩士 === 靜宜大學 === 會計學系研究所 === 95 === There are many fraud cases breaking out in recent years, making the internal control more important. This research discusses how the internal control’s knowledge representation type、academic、and working experience affect internal control evaluation in auditing education. The way of the knowledge representation is divided into the transaction process-focused and control objectives-focused. Academic experience is divided into university student, graduate student, and graduate students with audit working experience. Result of research, ability of internal control evaluation, the way of transaction process representation than control objectives representation get better development emphatically. The graduate students with audit working experience have best ability in internal control evaluation, the graduate student''s ability is better than university students. It shows that audit work and study experience affect internal control evaluation ability. This result of study can offer the suggesting of auditing education.
|
|---|
