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CPA CIA
10014
2
1
2
3
4
3
4
5
18
IIA
1941 (The Institute of Internal
AuditorsIIA)
17
1947 IIA
1988
1999 IIA
6
1949 (American Institute of Certified Public AccountantsAICPA)(Internal Control)
7
American Institute of Certified Public Accountants (AICPA), 1949. Internal Control: Elements of a Coordinated Systems
and Its Importance to Management and the Independent Public Accountant, Special report of the Committee on
Auditing Procedure, The Committee on Auditing Procedures, New York.
AICPA
1977 (Foreign Corrupt
Practices ActFCPA)
1981 (Financial Executive
Institute)
8
1988 AICPASAS NO. 55(Consideration of Internal Control Structure in a Financial Statement Audit)(Issued by the Auditing Standards Board)
1995 AICPASAS NO.78SAS NO.55SAS NO.78COSO
9SAS (Statement on Auditing Standards)
1992 COSO
(Internal Control-Integrated Framework
COSO ICIF)
10
COSO
COSO ICIF
3
5
11
COSO ICIF
12729910
2004 COSO
(Enterprise Risk Management -Integrated
FrameworkCOSO-ERM)
13
COSO-ERM
4
(strategic)
(operation)
(reporting)
(compliance)
8
14
2006 COSO(Internal Control over Financial Reporting- Guidance for Smaller Public CompaniesCOSO-ICOFR)
15
COSO-ICOFR20
16
2009 COSO
(Guidance on Monitoring Internal Control
Systems)
17
2002 (Sarbanes-Oxley Act)
18
Sarbanes-Oxley Act
2004 PCAOBAS NO.2
2007 PCAOBAS NO.5AS NO.2
AS NO.5
404
19
AS (Auditing Standards)PCAOB(Public Company Accounting Oversight Board)
1999 (OECD)
(OECD Principles of Corporate Governance)
20
21
1999 (World Bank)
22
23
72 1
74 5
24
75
81
84 1
COSO Report
25
85
86
()
()
COSO
26
87
COSO
27
87 325
32COSO
91
28
92949698
99 48
32
10111
29
9294
7
COSO35
30
31
91
91
92
98
99
32
1921 General Accounting OfficeGAO
1950 (The Budgetand Accounting Procedures Act)
(The Accounting and Auditing Act)
33
2004(Government Accountability Office)
1978 (The Inspector General
Act)
(The Office of Inspector GeneralOIG)
1982 (Federal
Managers Financials Integrity Act)
GAO
34
1983
(Standards for Internal Control in the Federal
Government)1999COSO
2004 A-1232006
35729910
INTOSAI
1992 (International Organization
of Supreme Audit InstitutionsINTOSAI)
(INTOSAI GOV
9100)20012004
COSO
1997 INTOSAI
(INTOSAI GOV 9110)
36INTOSAI729910
INTOSAI
()
INTOSAI
INTOSAI729910 37
2001 INTOSAI
(INTOSAI GOV 9120)
2010 INTOSAI
(INTOSAI GOV 9140)
(INTOSAI
GOV 9150)
38INTOSAI729910
INTOSAI GOV 9120
39
INTOSAI729910
40
IFAC
openness
integrity
accountability
41
(IFAC)2001
IFAC
42
OECD
UNESCAP
APEC
43
OECD
(OECD)
6
OECDPublic Governance and Management(www.oecd.org) 44
UNESCAP
(UNESCAP)
20048
1079811 45
APEC
(APEC)2007
7
1079811 46
2008.3
47
Kaufmann, Daniel and Aart Krray (2003), Governance and Growth, World Bank Working Paper.
48
(98) 49
98
0.154 5.44
5.68
0.124 5.57
0.139 6.16
0.148 5.56
0.150 5.61
0.150 5.67
0.136 5.75
50(98)
51
(Government Accountability
OfficeGAO)(GAGAS)
1.
2.
3.
52
53
1
17
20
61
94
97
98 (98)
54
61
41
55
36
42-1
56
61
95
57
96
102
58
()
59
60
()
()
8
*
*
5
99
3
91
174
()
61
62
80
28 19 67.86%
21 16 76.19%
18 16 88.89%
16 13 81.25%
8 7 87.50%
91 71 78.02%
9698
63
B
A+B
A
96 11 5 222 238 1,234 34 272
97 11 7 251 269 1,467 36 305
98 8 10 211 229 1,706 95 324
30 22 684 736 4,407 165 901
40.35%
43.13%
12.28%
1.17%
1.17%
1.61%
0.29%
9698
64
65
9698
64.49%
27.77%
5.56%
0.36%
0.32%
1.38%
0.11%
9498
500
1,600
46
66
9498
67
()
94 468 55 64 179 352 649 1,299 45.80% 136,313
95 543 65 85 268 445 805 1,668 47.84% 110,964
96 559 49 149 325 362 977 1,862 44.90% 198,967
97 534 64 140 359 401 968 1,932 46.58% 152,310
98 484 45 84 234 433 811 1,607 46.73% 126,667
()
9799
()
412
68
(World
Economic ForumWEF) 2010
1213
(Institutions)32
40
69
20062010WEF
70
2006 2007 2008 2009 2010
/ 13/125 14/131 17/134 12/133 13/139
(Institutions)
32 37 40 38 35
WEF121.2.3.4.5.6.7.8.9.10.11.12.
71
72
73
1.
2.
9878
74
9798
75
()
98
76
2 10 13
6 13 20
5 7 13
98
82 147 229
1.
0 8 8
2. 7 3 103. 75 136 2114. 758 948 1,706
98
77
63 32 95
6 5 11
319 1,172 1,491
98
78
2,024,184,987 23.64%
1,354,825,056 15.82%
1,534,852,904 17.92%
355,913,566 4.16%
1,726,513,920 20.16%
1,114,214,968 13.01%
()()
452,815,174 5.29%
8,563,320,575 100%
79
80
81
82
83
84
85
www.audit.gov.tw