企業利用資訊科技進行營運可能面臨相關風險，內部稽核人員在進行稽核作業時，應瞭解及運用資訊科技，以評估及確認各種資訊科技風險及企業相關控制之有效性，並提高其工作效率與效果。因此，本研究之目的在於瞭解我國內部稽核單位進行稽核作業時，使用資訊科技的程度以及施行資訊科技稽核的情形，並探討其可能的影響因素。 本研究調查顯示，國內公司內部稽核單位執行內部稽核作業時，其使用資訊科技及進行資訊科技稽核的情形已較過往普遍。超過七成的內部稽核單位已使用廣義的電腦輔助稽核工具，協助進行內部稽核作業，並有超過九成的內部稽核單位已在其年度稽核計畫中納入資訊科技稽核。經實證結果顯示，主要影響內部稽核單位使用資訊科技的程度及是否施行資訊科技稽核之因素為公司資訊環境的複雜程度。 / Information technology (IT) provides the opportunities for business growth and development, it’s usage also faces various threats such as disruption, deception, theft, and fraud. The proliferation and complexity of IT brings many organizational risks and IT-related risks. In order to assess and manage these risks, internal auditors need to utilize information technology when performing internal audit activities and should also include IT audit in their audit plans to ensure the effectiveness of the firm’s IT controls. This study examines IT usage and the performance of IT audit by the internal audit departments of Taiwan public firms. Our empirical results show that over 70 percent of the internal audit departments use computer aided audit techniques (CAATs) when performing their internal audit activities. We also find that over 90 percent of the internal audit departments have included IT audit in their annual audit plans. In addition, The IT sophistication of a firm is significantly and positively associated with the IT usage by its internal audit department. That is, the internal auditors facing a complex IT environment tend to use more IT when performing their audit activities.

近年來，在全球氣候變遷與化石燃料價格高漲的影響之下，節能減碳成了各國政府能源政策的圭臬。正因如此，核能重新被視為一種可行的替代能源，獲得長足的發展。但這股核能復興潮並沒有持續太久，2011年日本福島核事故的發生，使全球核能產業陷入了新一波的低潮。這場核能浩劫，與25年前在前蘇聯發生的車諾比核事故如出一轍，都影響了許多國家在核能政策上的選擇。 本研究針對俄羅斯核能產業之發展進行探討，以了解其核能利用上的立場及發展策略。特別是在2011年日本福島核災後，俄羅斯在核能政策上是否有所轉變。值得注意的是，俄羅斯國家原子能公司(Rosatom)，作為國營之核能企業，展現了其企圖心，矢言成為新一代的全球核能復興先驅。 本研究認為，俄羅斯仍不會放棄核能的利用，而且也將持續進行核能復興的政策路線，尋求擴大在全球核電市場上的影響力。核能對俄羅斯而言，除了經濟方面的利益外，同時也兼具了政治、能源安全上的意涵。除非未來科技進步，足以發展出一種高效率同時兼顧生態發展的發電方式，否則近期內俄羅斯的核能發展現狀將不會有太大的改變。 / In recent years, under the influence of global climate change and high fossil fuel prices, carbon reduction has become a model as energy policy for many governments. Because of that, nuclear energy was re-considered a viable alternative energy source, and developed rapidly. But this trend of "nuclear renaissance" did not last too long, due to Fukushima nuclear accident in Japan in 2011, the global nuclear industry fell into another serious decline. Just like Chernobyl nuclear accident that occurred 25 years ago in former Soviet Union, This nuclear catastrophe have affected many countries in nuclear energy policies. In this study, we discussed the development of Russia's nuclear industry in order to understand its position on nuclear energy and development strategies. Particularly, we would like to see if there is a significant change in Russia's nuclear energy policy after Fukushima nuclear disaster in 2011. It is noteworthy that the State Atomic Energy Corporation Rosatom, as a state-owned nuclear company, demonstrated its ambition, and vowed to be a pioneer of global nuclear renaissance in a whole new era. In this study, we concluded that Russia will not give up nuclear energy, but also continue its nuclear renaissance energy policy routes, seeking to expand influence in the global nuclear power market. In addition to economic benefits, for Russia, nuclear energy also means both the political and energy security implications. Unless the technological progress in the future that is enough to develop a high-efficiency and ecological way of power generation, otherwise, Russia's nuclear energy development situation will not have a significant change in the near term.

由於蘇聯解體所導致的核擴散，這個世界比起過去更加危險。新的安全威脅源自於俄羅斯核物質、武器與科學家的擴散。另一方面，俄羅斯軍事力量的下降導致俄羅斯提高了核武器在未來戰爭中的作用。俄羅斯國家安全構想與軍事學說的轉變可能升高核戰爭的可能性。在本文中，筆者將探討由俄羅斯所引起的核擴散風險。 / Because of the nuclear proliferation caused by the collapse of USSR, the world is more insecurity than before. The new security threat comes from the spread of Russian nuclear materials, weapons and scientists. On the other hand, the decline of Russian military leads Russia to pay much attention on the use of nuclear weapon in the future warfare. The change of the Russian national security concept and military doctrine may raise the possibility of nuclear war. In the paper, author will study the risk of nuclear proliferation caused by Russia.

伊朗伊斯蘭共和國為中東地區主要國家之一。自1957年與美國合作發展核能以來，除了在柯梅尼政權初期曾短暫中斷外，歷任的領導人皆大力支持核科技的發展。從近年來的發現，顯示伊朗正在持續進行某些秘密的核計畫，使得國際憂心伊朗可能有發展核武的意圖。一旦伊朗擁有核武，將對國際安全產生重大衝擊。 本文分析的重點，在於伊朗發展核科技的背景、動機、經過，還有各國對伊朗核計畫的態度，以及伊朗核武化之後對國際安全的衝擊。 / The Islamic Republic of Iran is one of the major powers in the Middle East. Since 1957, when nuclear energy program received technical assistance from the U.S., its successive leaders have eagerly pursued the policy for developing nuclear technology. The only exception took place during the early years of the Ayatollah Khomeni government when all nuclear program was temporarily suspended. Recent disclosures show that Iran has been conducting several covert nuclear programs, which is considered by the international community as a possible step toward nuclear weapons. This thesis first analyzes the background of Iran’s nuclear development, its motives, and the evolution of its nuclear development. The U.S., Russia, the PRC, and other related powers’ attitude toward Iran’s nuclear programs will be analyzed latter. Once Iran gets nuclear weapons, its impact on the security in the Middle East as well as on the nuclear non-proliferation regime will also be examined finally.

會計師查核簽證財務報表之主要功能在賦予財務報表公信力。公司 (特別為中小企業 ) 自行編製未經查核之財務報表，如能由會計師作有限度核閱，其公信力雖遜於查核 簽證，仍較未經查核之財務報表為佳；其次，許多中小企業因對一般公認會計原則未 能充公了解與適當運用，致使財務報表喪失與使用者溝通之功能，若能由會計師予以 代編，則對報表使用者 (如銀行等) 可能更為方便。 財務報表之代編係指會計師根據管理當局提供之資料，編成財務報表之形式而未承擔 查核簽證之責任者。財務報表之核閱係指會計師經由詢問及分析過程獲得合理之依據 ，有限度確認該項財務報表無需作重大調整，即可符合一般公認會計原則或其他粽合 性之會計基礎。 會計師核閱或代編財務報表，對中小企業而言可降低企業對會計師公費之支出，而仍 可使財務報表維持於相當程度之品質，對於會計制度不健全，會計人員素質參差不齊 的中小企業而言，可以最低成本提高其財務報表之可信度；對銀行而言，可以獲得較 為可靠之財各資訊，增進報表的有用性。 本研究設計三種問卷，發函詢問三組人員對“會計師核閱或代編中小企業財務報表” 之看法及意見。三組樣本為：(a) 中小企業會計人員，(b) 銀行徵 (授) 信主管，(c ) 執業會計師。總而言之，本研究之目的如下： 一. 了解中小企業會計主管及銀行徵 (授) 信主管對會計師核閱或代編財務報表之態 度。 二. 會計師核閱或代編財務報表之實用性。 三. 會計師界對核閱或代編財務報表之態度。 四. 了解我國推展會計師核閱或代編財務報表之可行性。

核能災害是一個嚴重的區域性災害，其災害的結果可能持續擴大並延伸至廠區以外，危及廠外民眾的生命與健康。鑑於我國九二一大地震及美國九一一事件慘痛的經驗，無法避免的天然災難及人為危害破壞事件，已引起世人的警惕與高度的重視。綜觀國內外重大的核災事件，我們不啻要問我國目前的危機緊急應變的機制如何？是否已做好周全的準備？萬一不幸發生核能事故時，我們是否真的有能力因應解決？如何保護廣大民眾的生命安全與健康？這一連串的問題，殊值得國人深思探討的課題。 目前我國核子事故緊急應變業務是由行政院原子能委員會轄下的全國核子事故處理委員會來統籌運作。近年來由於國內政治型態的轉變，為落實地方自治的政策，民選地方首長基於保護民眾生命和財產的施政目標，對於有關核能事故的資訊掌握和緊急應變計畫的執行，漸已展現主動性；針對核災事故救災應變的時效性及急迫性而論，我國未來如何釐清中央與地方政府在核子事故緊急應變中所扮演的地位與角色，劃分權責與任務，實應儘早妥為規劃準備。 本論文透過文獻探討、深度訪談與核安演習檢討會議資料蒐集研究的結果，分析我國核能緊急應變機制的運作及現況缺失，並以制度面、決策面、程序面等三層面提出結論與建議，作為建構我國核能電廠緊急應變機制研究之參考。 本論文的結論重點為： 一、核電廠嚴格的安全管制與監督機制，能有效保障核能的安全。 二、應變法源不足與經費短缺的現象，亟待政府加以重視。 三、應變組織體制規劃欠佳，難以發揮應變機制應有的功能。 四、指揮聯繫與通報機制仍存在許多缺失，亟待檢討改進。 五、建立與媒體良好的溝通策略，對危機處理有正面的助益。 六、危機應變觀念與教育宣導不足的現象，亟待政府加以重視。 七、核能事故分析與安全度評估技術的能力，尚待加強建立。 八、核電廠運轉作業程序書與安全文化的建立，是確保核電廠安全的重要因素。 九、中央與地方的防災應變與設備和資源，尚未充分的整合運用。 十、核安演習是危機應變具體的表現，執行成效仍有待加強落實。 本論文的建議為： 一、對制度面的建議 （一）完成緊急應變法律的立法。 （二）健全核能災害防救體系。 （三）規劃設置專責的應變組織。 （四）建立專業人才培訓制度。 二、對決策面的建議 （一）建立「核安家園」的共識。 （二）提昇應變決策的品質。 （三）釐清中央與地方應變組織權限。 （四）落實危機應變宣導與教育訓練。 三、對程序面的建議 （一）加強安全度評估與事故分析的能力。 （二）結合中央與地方防災設備與資源。 （三）提昇核安演習訓練的執行成效。 （四）充實核子事故緊急應變基金。 / A nuclear accident is a serious aerial disaster. The result of disaster can continuously expand and extend to outside of a nuclear plant to endanger the public life and health. Due to the tragedy experiences from Taiwan’s 921 Earthquake and the US’s 911 tragedy, we cannot prevent all the natural disasters as well as any human sabotage events. Therefore, the events alert world people for warnings and attentions. In viewing the world important nuclear accidents, we have to ask ourselves if we are ready for a crisis and what are the mechanisms or if we have done a proper preparation. If there is a nuclear accident, will we be capable to handle and resolve the crisis. How will we protect the public lives and health? This series of questions should be carefully study by our people in Taiwan. Currently, the Nuclear Accident Management Committee under the ROC-AEC operates our nuclear accident emergency readiness. Due to the recent political environment changes in Taiwan, the local elected chiefs want to have more says in local policies and also to protect lives and properties. They became more actively involved in the information about nuclear accidents and the execution of emergency plans. In nuclear accidents, the timing, urgencies, responsibilities, and tasks roles for the Taiwan central government and local governments should be now planned and prepared. This paper uses reference studies, in-depth interviews, and meeting information in nuclear safety exercises to analyze Taiwan’s nuclear emergency response mechanism and current shortfalls. This paper makes conclusions and recommendations by means of systems, decision-making, and procedures in order to construct a study reference for nuclear power plant emergency response mechanism. The key points in this paper’s conclusions are: 1. A nuclear power plant should have stringent safety control and surveillance mechanism to effectively secure nuclear safety. 2. The government should pay attentions to lack of legal basis and short of fund problems. 3. The response organization is not properly planned and cannot effectively perform the response functions. 4. The command and communication mechanisms still exist shortfalls and need improvements. 5. A good communication strategy with media is positive in handling a crisis. 6. The government should pay attentions to crisis response ideas and educational communication. 7. Taiwan should have established the capabilities in nuclear accident analysis and safety evaluation. 8. To assure nuclear safety in a nuclear power plant, we should have a culture of safety with plant’s tech specs. 9. The central government and the local governments have yet to integrate equipment and resources for accident prevention. 10. A nuclear safety drill is a performance of crisis response but still needs improvement. This paper has the suggestions as the follows: 1. Suggestions to Systems (1) Complete emergency response law. (2) Complete the prevention and plan systems for nuclear accidents. (3) Set up a response organization with permanent tasks. (4) Set up a training system for experts. 2. Suggestions in Decision-Making (1) Establish “Nuclear Safety Home” consensus. (2) Elevate decision-making quality. (3) Make a clear division on central and local government power in response organization. (4) Advertise crisis management and educational training. 3. Suggestions to Procedures (1) Improve capabilities in safety evaluation and accident analysis. (2) Integrate central and local disaster prevention equipment and resources. (3) Elevate the performance of nuclear safety drill. (4) Increase the fund used in a nuclear accident response.

本研究旨在探討內部稽核單位規模之影響因素，透過問卷調查方式向國內上市櫃公司的稽核主管蒐集相關資料，藉此瞭解內部稽核單位的運作情形與稽核主管對其單位規模未來變動的看法。本研究發現： 1.內部稽核之功能對稽核單位規模有正向顯著的影響，顯示我國上市櫃公司係依據其內部稽核功能之強弱，以決定其稽核單位的規模。 2.內部稽核功能的影響因素係以機構的內在管理因素為主，包括治理單位的重視與要求、公司之資訊透明度以及組織內其他部門的配合，而內部稽核的相關法令規範亦為影響稽核功能的因素之一。 3.上市櫃公司稽核單位的規模在近三年來大多為持平的狀態，而目前的員工人數，仍以1至2人的小規模單位為主。我國稽核單位普遍面臨人力不足的情況，主要原因為機構所設定的內部稽核功能超過稽核單位的人力，以及缺乏特定專長的人員。目前稽核單位多採取減少低風險項目的稽核、提昇稽核效率與加班等方式，以因應人力不足之限制。 4.非金融業稽核主管，其大多認為未來稽核單位規模將持平；而金融業稽核主管則有近半數認為其單位規模會逐步增加，顯示金融業對於內部稽核單位的擴充較具信心。 / This purpose of this paper is to investigate the factors that significantly influence the size of a firm’s internal audit department (IAD). This paper also reports the status of IAD operations and chief audit executives’ (CAEs) opinions regarding the possible change in size of their departments. A research questionnaire was sent to the CAEs of listed companies in Taiwan to collect data for empirical analysis. The main conclusions of this study are as follows. 1.Internal audit functions positively influence the size of IAD. Most organizations determine the size of their IADs in accordance with their expected functions of internal audit. 2.There are four factors affecting the functions of internal audit, namely, the board of directors’ emphasis on internal audit, corporate information transparency, other departments` cooperation and coordination with IAD, and the laws and regulations on internal audit. 3.The size of IAD remains stable for the past three years. The size of IAD is very small. For most IADs, there are only 1 to 2 auditors, and lots of IADs are experiencing shortage in manpower. The shortage is mostly due to the board’s expectation of IAD exceeds the current capability of IAD and its lack of specialty personnel. To overcome the constraint in manpower, most IADs decrease the audit of low-risk items, increase audit efficiency and/or work overtime. 4.Most CAEs believe that the size of their IADs will not change significantly in the near future. However, the CAEs in the banking industry generally believe that the size of their IADs will increase gradually.

No description available.

網路環境中，電子商務上的帳務稽核系統，需要內部控制與內部稽核機制的輔助；尤其是在科技快速發展的今日，沒有人能保證百分百的安全，當安全的環境產生漏洞後，需要有一道最後的防線來偵測環境的漏洞，以減少公司的損失，Olden[2000] 認為稽核(Auditing)是網路環境下，電子商務安全基礎建設(Security Infrastructure)中最重要的功能，此稽核的工作包括：(1)促使公司追蹤網站上的活動。(2)產生交易日誌及相關的安全事件。(3)利用稽核日誌以證明某一活動或交易的執行，並且可以追蹤與重新建立因為安全入侵或詐欺等受到影響的事件。因此需要一個網路環境帳務稽核日誌系統，以利後續的審計軌跡的追蹤與查核。本研究試著提出適合在網路環境交易上的帳務稽核日誌系統架構，以解決網路環境交易上帳務稽核的需求，提供一個容易瞭解的稽核方式，幫助管理者更容易掌握網路上的相關問題，並且加以改進。對於日誌的稽核方面，提出重要的整體檢驗概念：(1)個別系統異常的檢查及異常的交互核對，以便找出不易發現的錯誤。(2)應用系統使用者主管角色檢查，以防止內部控制不當的缺失。 　在系統雛型建置上，由於各系統所產生的日誌並非為了帳務稽核之目的而設計，難免無法完全滿足帳務稽核日誌所需要的欄位，尤其是無法支援由任一日誌交叉查詢至其他三種日誌所需要的欄位，及受限於研究資源及時間的限制，在雛型系統的實作上，本研究只實作當交易日誌找出異常資料時，再交叉查詢到其他三種日誌。同時，因為重點是放在交叉查詢的檢查，為了減少資料量，因此交易日誌的檢查只舉出經過簡化的十個例子來示範。 / It is hard to implement perfect safe systems in network environment for electronic commerce, so we need internal control and audit mechanism to help detecting unsafe events or error events. Olden[2000] claims that auditing is one of the most critical functions of an e-commerce security infrastructure. The auditing component, which enables an organization to track a Website's activities, should generate logs of transactions and relevant security events. Audit logs serve as proof that an activity or transaction was performed. The logs are often the best way to track and recreate events leading to a security breach or fraudulent activities. In an effective e-commerce security infrastructure, every activity should automatically generate a log entry that can be accessed later. In this study, an implementation model of accounting auditing log system in network environment is proposed. It is essential for the auditing log system to integrate with, and leverage, existing technologies and environment platform logs for finding critical errors. The system should also perform user role conflict check for finding lack of user internal control. This research implemented a prototype system (Network Accounting Auditing log system, NAA) in the environment of NT windows and SQL server database system, in which NT system log, IIS log, FTP log, SQL server log, program maintenance log, five logs are assumed to be kept. For simplification, only 10 scenarios are checked whether there are any abcdrmal transaction events. If any abcdrmal event is found, the NAA system will further cross-check the above logs to find the possible reasons.

本研究探索臺灣企業目前內部稽核實務現況，並研究影響臺灣企業自願設置內部稽核的因素。 　　經理人、股東、債權人都是與公司有利害關係的個體，唯各個體間的利害並不一致。股東人數愈多，股東與經理人間利害衝突的程度可能愈大；董監事持股比例愈低，股東與董監事經理人之間利害衝突的程度可能愈大；企業舉債愈多，債權人與股東之間利害衝突的程度可能愈大；此外，公司規模愈大，經理人、股東、債權人之間利害衝突的程度可能愈大。內部稽核調查、評估內部控制制度之缺失及衡量營運之效率，適時提供改進建議，確保內部控制制度得以持續有效實施，可協助管理階層（經理人）履行其責任，可降低他們與股東、債權人的利害衝突。故本研究調查內部稽核的現況，並探討其設置是否受經理人、股東、債權人之間利害衝突的影響，申言之，本研究探討股東人數的多寡、董監事持股比例、企業舉債情形及公司規模是否與企業自願設置內部稽核有關。 　　本研究運用代理理論，分析臺灣1993年的樣本上市公司及外商公司，經Mann-Whiney U及Logistic Regression檢定，發現：股東人數的多寡及企業舉債情形與公司自願設置內部稽核無關；董監事持股比例與公司自願設置內部稽核，存在反向相關，但並不顯著；而公司規模與公司自願設置內部稽核，存在顯著的正相關。此種現象顯示：公司規模是企業設置內部稽核最主要考量的因素。當公司規模增加時，可能的財富移轉金額增大，另一方面，許多建立內部稽核的成本是固定的，是以，相同之內部稽核的結構與功能下，因規模經濟而產生之效益對規模較大的企業而言是較大的。此外，當公司規模不斷擴張，業務日益複雜，高階管理當局有效掌握與控制各部門、各分支機構作業情況的程度，也往往日益降低，因此，設置一個地位超然，能幫助其了解，進而評估整個企業運作的內部稽核之需求，也就不斷升高。