1

2

3

COSO2009

4

5

()

6

7

2

NN-1 N+1

(N-1)

(N)

Ex.(N-1).10.01-N.09.30

(N+1)

1.2.3.4.(ex.(N-1).10.01-12.31)(ex.N.10.01-12.31)

8

9

10

11

12

1

2

3

1

2

3

4

1

2

3

4

5

13

14

1(what it is?)

2(what it should be?)

3(so what?)

4(why the condition exists?)

5

(how to make it better?)

()

()

()

()

()

(2013)()

15

16

(Oversight)(Insight)(Foresight)

16

17

20133.7(Translator: Huang-Man Huang,

Reviewer: Joy Wang) TED-Ed

http://www.appledaily.com.tw/teded/artic

le/238/rnews/20160930/958891

http://www.appledaily.com.tw/teded/article/238/rnews/20160930/958891

18

2002-12-07//17/

~~~

19

20

21

22

23

24

25

26

27

28

(SOP)

29

107

30

31

32

33