In recent years, upon the urgent request of increasing administrative efficiency by all circles, how to maximize the effect from the limitative resource shall be the goal that every unit of Armed Forces has to labour on. Internal control, internal review and internal auditing can be the unlackable roles In these process. Every unit can reach more outcomes in promoting effect and performing financial resource if use them perfectly. Loopholes that influence the order of financial affairs still occur from time to time. Researcher wants to probe into the roles of supervising in military organization. How can they establish a system which promote what is beneficial and abolish what is harmful to reach the goal of reorganization. This study probes into role performing of accountants by questionnaire method under internal control, internal review and internal auditing system, also referring to related documents as researching tools of this study. The object of the questionnaire will be members of Naval Command and it¡¦s subunits. The result of this study is as follows: 1.There are highly identifications but no differences by point of view from (non)accounts in institution, execution and outcome of internal control, internal review and internal auditing system. 2.In the internal control system, there are no remarkable differences in execution and outcome from gender, age, education, seniority, rank and position of accountants. There are differences in institution from positions of supervisor or non-supervisor. 3.In the internal review system, there are no remarkable differences in institution, execution and outcome from gender, age, education, seniority, rank and position of accountants, which leads a result that the accountants have a highly identification in the internal review roles. 4.In the internal audit system, there are differences in outcome from age and rank of accountants, as well in institution and execution from seniority. Suggestion on the follow-up researcher: 1.Review the limitation and deficient of this study. 2.State to relevant topics which this research institute derive, in order to offer to a follow-up researcher and consult.

In response to the rapid economic transitions in Taiwan and abroad, government bureaus shall establish, promote, and execute internal control, besides the reform and review of laws, regulations, and systems. Although the internal control and internal audit procedures, as well as the allocation budgets, in government bureaus have followed related standards, auditing departments are still reporting major financial scandals and financial flaws, and informing suggestions and improvements. Therefore, this study aimed to discuss the roles of accountants from the perspectives of internal control, internal review, and internal auditing. The research methods included questionnaire survey and literature review. Self-developed scale on ¡§The role of governmental accountants from the perspectives of internal control, internal review, and internal auditing¡¨. The samples included accountants and non-accountants of government bureaus in Taiwan and Kinmen areas. And the types of bureaus included ministries of the central government, Taipei City Government, Kaohsiung City Government, and bureaus of local counties and cities. The results are as below: 1. Both accountants and non-accountants are highly identified with the systems of internal control, internal review, and internal auditing, difficulty in executions, and outcomes of fault-proof. Except for significant difference in some parts of internal auditing, all others have no significant difference. 2. Accountants with different backgrounds and seniority in internal control and internal review have significant differences in identification; there is high identification with difficulty in executions and outcomes of fault-proof in internal auditing, except for parts of significant difference. The suggestions are as follow: 1) present the questionnaire in a more practical way to allow the subjects answering questions based on their experience; 2) probe into the integrated topic of the role of internal auditing and external auditing to enhance the administrative performance; 3) carry out comparison analysis for accountants of different bureaus; 4) interpret the background variables of the subjects, including work environment, bureau rank, and suitable systems to make the results more practical. Keywords: government bureau, accountants, internal control, internal review, internal auditing