| Summary: | 碩士 === 國立中央大學 === 工業管理研究所碩士在職專班 === 97 === This research the main purpose lies in the discussion the investigation which proposed after the internal auditing work to report that speaking of the management echelon is the effective report result, however the effective auditing reported that depends on the execution effective auditing procedures. Hope because of related literature and material discussion, by effective auditing program design; And further idea of the enterprise management and operation system criterion, utilizes internal controls of manufacturing industry system''s design, the execution and the self- assessment ; In order to design a set to conform to the Controlling organization to request, and provides effectively to the superintendent checks the report.
This research the important work flow - purchase and the payment circulation embarks by the enterprise, the discussion and collects in the entire circulation the essential control point, appraises and controls from the self- assessment of internal control operating type after the risk management, understood that the enterprise essential control point carries out the condition under the risk environment, as well as checks the program by the ISO system''s internal auditing work regarding in the assistance influence.
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