本研究之主要目的在於探討經內部稽核作業所提出的稽核報告，對於管理階層而言是有效的報告結果，然有效的稽核報告有賴於執行有效的稽 核程序。希望藉由相關文獻及資料的探討，透過有效的稽核程式設計；並進一步將企業經營管理制度之觀念，運用在製造業內部控制度的設計、執行及自行檢查；以便設計一套符合主管機關要求，並對管理者提供有效的查核報告。 本研究以企業之重要作業流程－採購及付款循環出發，探討並彙整循環中的關鍵控制點，經風險管理評估及內控自我檢查作業方式，瞭解企業關鍵控制點在風險環境下的執行狀況，以及透過ISO系統的內部稽核作業對於內稽程式的輔佐影響。 This research the main purpose lies in the discussion the investigation which proposed after the internal auditing work to report that speaking of the management echelon is the effective report result, however the effective auditing reported that depends on the execution effective auditing procedures. Hope because of related literature and material discussion, by effective auditing program design; And further idea of the enterprise management and operation system criterion, utilizes internal controls of manufacturing industry system's design, the execution and the self- assessment ; In order to design a set to conform to the Controlling organization to request, and provides effectively to the superintendent checks the report. This research the important work flow - purchase and the payment circulation embarks by the enterprise, the discussion and collects in the entire circulation the essential control point, appraises and controls from the self- assessment of internal control operating type after the risk management, understood that the enterprise essential control point carries out the condition under the risk environment, as well as checks the program by the ISO system's internal auditing work regarding in the assistance influence.
