A study of supervisory procedures for supervisors

• Main Authors: Min-Li Pei, 裴敏麗
• Other Authors: 林嬋娟
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/22894382618736159256

碩士 === 國立臺灣大學 === 會計學研究所 === 93 === "Corporate Governance" had been discussed by a lot of academic or practical institutions or forums. The supervisory mechanism is one of the topics which been raised frequently. Most of the people mentioned about "Best Practice" for enterprise, but there are no standards or procedures to follow. Although the supervisor system had been implemented in Taiwan for many years, the performance of the duty is not effective. After lots of scandals occurred, the public investors started to ask those directors and supervisors to be more responsible for their duties. Some of supervisors even had been sued. For those supervisors, they need a supervisory guideline or procedures in order to either be more productive or protect themselves from lawsuits. The thesis introduces the concept of audit and some of audit skills which can be applied to supervisors, and propose a supervisory procedure for implementation.