Constructing a Selection Decision Model of Internal Audit Mechanism of National Defense
碩士 === 國防大學管理學院 === 財務管理學系 === 98 === In military, the accountants play a role in supervising and preventing the malpractice; however there still exist faults of finance order in recent years. This study, focuses on the internal audit inspection to discuss how to reduce the military's diligent...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/76014250031990256913 |
| Summary: | 碩士 === 國防大學管理學院 === 財務管理學系 === 98 === In military, the accountants play a role in supervising and preventing the malpractice; however there still exist faults of finance order in recent years. This study, focuses on the internal audit inspection to discuss how to reduce the military's diligent as finance violation. This research is based on the mechanism of internal audit in today’s military, through UNISON decision analysis framework to build the decision making facilities for the accountant in the military to execute the internal audit and to constructthe essential problems of internal audit and the relationship among its attributes. Trough ANP（Analytic Network Process）and an internal audit mechanism which integrate the internal audit and audit techniques becomes a new suggested alternative in this study. Finally, the rescarch systematically presents the policy of selecting the case of the military fiscal personnel for conducting internal audit. All these can be decision references for the MND superiority and accomplishment accountant officers such that promote the performance of military internal audit and administration efficiently.
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