內部控制及內部稽核機制推動與建置

1

1026
COSO2009 7

2
(
)
1
2
3
4
5
2
3
2
3
10

1
2
3
4
5
12
(1/2)

13
(2/2)
40%
10%
14
(1/2)

15
(2/2)
16
(1/4)

12
1630
12115

17
(2/4)
5/1
5/15
18
(3/4)
12/16
12/30
19
(4/4)
12/20
5/31
12/31
5/31
20
(1/3)

21
(2/3)
30
7
22
(3/3)

100111230

()7
()
23
100102
1000600000
100110010
24

1
2
3
4
25
26
(1/3)
1.1009(
1.
()
()
(%)
13,571
11,000
7,040
64
2.
1,610
1,200
486
40.5
3.
35,000
26,250
16,422
62.56
27
(2/3)
2.4(97100)(
97
98
99
100
12,890
13,146
11,935
13,571
1,502
1,789
1,999
2,320
1,610
1,442
1,587
1,610
285
280
259
300
31,585
32,886
32,388
35,000
1,780
1,750
1,964
1,888
28
(3/3)
3.
30%
100%
30
29
(1/2)
1.
()
=----------------------------------
30
(2/2)
2.
100
149,500
131,560
135,642
168,000
119,600
121,212
144,000
119,600
101,660
13,571,610
1,888,058
300,000
31
(1/2)
1.
2.
3.
4.
5.
32
(2/2)
1.
2.
1.
2.
3.
1.
2.
1.
2.
3
3.
33
(1/4)
2
34
(2/4)
12115
35
(3/4)
)

3
36
(4/4)
1.
2.
3.
1.
2.
1.
2.
3
3.
37
1001211
1000600001
1001

38

1
2
3
39
(1/2)

()
40
(2/2)
1.
2.
3
3.
41
(1/2)

42
(2/2)
102
43
(1/2)
44
(2/2)
45
(1/9)
1.1009-
101
61,000
48,000
42,000
40,000
38,000
47
(2/9)
2.
(1)1009
1330%
(*1.3)
3
61,000
50,830
48,060
79,300
66,079
62,478
48,000
42,890
38,810
62,400
55,757
50,453
42,000
38,000
36,000
54,600
49,400
46,800
40,000
36,190
34,285
52,000
47,047
44,571
38,000
36,000
35,000
49,400
46,800
45,500
48
(3/9)
100
2
25100
3
24
49
(4/9)
(2)(
)
100
95
95
95
90
90
10~
14
15
90
90
85
80
75
70
65
60
50
85
80
75
70
65
60
50
100%
50
(5/9)
3.
(1)
(8/22/)
XXX
200
1,600
2,000
1,502
XXX
160
960
720
302
880
(5
)
8,272
(47
)
10,560
(
60)
4,048
(23
(1)A
01
(2)B
01

(1)+(2)+(3)+
51
(6/9)
(2)
2
1100%
23.2%
(2100%23.2%)
(2)
(1)
(3)=(2)*
100%
(4)=(2+3)
(6=1*5)
*23.2%
(5=2+3+4)
5.00
66,079
66,079
30,661
162,819
814,093
47.00
55,757
55,757
25,871
137,385
6,457,107
60.00
49,400
49,400
22,922
121,722
7,303,296
23.00
47,047
47,047
21,830
115,924
2,666,248
46,800
46,800
21,715
115,315
862,037
18,102,781
52
(7/9)
15%
11%
10%
53
(8/9)
(3)
10%
2
490%
23.2%
(290%23.2%)
(2)
(1)
(3)=(2)*
90%
(4)=(2+3)
(6=1*5)
*23.2%
(5=2+3+4)
0.50
66,079
59,471
29,128
154,678
77,339
4.70
55,757
50,181
24,578
130,516
613,425
6.00
49,400
44,460
21,776
115,636
693,813
2.30
47,047
42,342
20,738
110,128
253,294
46,800
42,120
20,629
109,549
81,894
1,719,764
54
(9/9)
30
101100436
100455
55
102
57
58
11/15
11/30
59
(1/2)
102
60
(2/2)

102

()50
()10
20
61
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089/05/08
SONY
RS-802HF
314010103
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22045
098/07/20
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6080303
012051
6536
098/07/20
LG
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6011202
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900
102/04/16
14
6011414
052175
10500
097/12/31
Rotoly 350
6011407
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101/12/26
W470*D575*H88
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501030101B
015314
21113
093/12/03
314030201
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095/10/19
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62
(1/3)
1.
10
10
1.1
2.13140101-03-031932
13140302-01-055113
100229
18
16
63
(2/3)
2.
11
13
1.2
2.3
3.1
15
15
5
3
18
18
64
(3/3)
3.
380
1024132401024
1645
20W
27
520W
327
1.
2.
65
66
(1/2)
1011031
111530
67
(2/2)
68
1.
2.
3.
69
70
71
73
1.10313(
(%)
(%)
()
1.
15,396,678
65
51
4,619,003
2.
22,112,024
55
44
5,085,766
3.
22,963,628
40
32
3,329,726
74
(1/2)
2.
=-----------------------
75
(2/2)
3.
()
(%)
1.
15,396,678
43
4,619,003
30
2.
22,112,024
36
5,085,766
23
3.
22,963,628
28
3,329,726
14.5
76
1.
2.
1.
2.
1.
2.
77
103

78
79
80
e
e
81
e
-1/3
()
82
e
-2/3
83
e
-3/3
52
()
1006102126,505
84
-1/3
1,735
2,261
2,963
85
-2/3
--
86
-3/3
87
88

1025
89
90
http://www.dgbas.gov.tw
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內部控制及內部稽核機制推動與建置

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