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