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.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0716108-005308 |
| Date | 16 July 2008 |
| Creators | Wang, Yen-ping |
| Contributors | Chao-jung Kuo, Feng-yu Ni, Miao-ling Tseng, Shian-rong Chou |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0716108-005308 |
| Rights | not_available, Copyright information available at source archive |
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