內部稽核人員的工作改變及所需能力

蔡美秀；陳美嬪

內部稽核人員 ； 沙賓法案 ； 外部查核人員

電腦稽核

30期（2014 / 07 / 01）

122 - 127

繁體中文

安隆案和全球金融風暴後，內部稽核人員的角色和工作有了重大的改變，由之前只負責財務報表的查核，到現在提供營運管理、企業策略方向、協助主管決策等。本研究整理相關文獻和準則，介紹近來內部稽核人員的角色、工作、及其需有的工作專業能力和技術。

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