| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 105 === When people mention “internal audit”, the reaction for most people are thinking about “the trouble maker” is coming, or people may think that the role of auditing may be a “police”, “prosecutors”, "judges”, and so on. Some people will call auditor “a secret service agent in the emperor's court”, and even use the ugly name to auditors – “You're just a watchdog”. Due to the status above, most auditee are nervous, disturbed when the auditor come. They are wary of what auditor is going to do and try to protect by themselves, and even resist, such as delay or not provide the related supporting document to auditor. How to make the internal audit more effective and efficiency has been a lot of listed companies continue to strive for the goal.
On the other hand, the company's internal control system has been established, but not good enough due to consider incomplete, such as control point not been setup or the lack of effective management and even management careless, coupled with the implementation of discipline problem. So there are many products has been theft and internal control failure situation. This study will propose a new way for auditors to use the new auditing methods to deepen the concept of internal control to operation units (auditee) by joining the corporate governance-internal control course, and also invite the operation employee to have an opportunity from other parts of the business to gain internal audit experience(guest auditor). It may improve the corporate governance by using the power of auditing to make company’s internal control more effective and efficiency.
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