Studies About Internal Audit Procedures In Small And Medium-sized Taiwan-funded Enterprises

Medium and small sized enterprises play an important role in the development of Taiwan economy and most part of Taiwan enterprises are medium and small sized. With the degree of mainland economy reform strengthening, entrepreneurs from various countries and districts come to invest in China. Entrepreneurs from Taiwan belong to descents of great China, so they hung for investment in China. However, financial position of medium and small sized enterprises is characteristic of poor accounting system, lack of internal control and operating power over centralized, resulting embezzle affairs to pile up one after another.It is impractical for medium and small sized enterprises to carry out comprehensive auditing and establish perfect internal auditing unit basis on the consideration of cost efficiency, because of their limited human and financial resource. Operators who know nothing about financial accounting without setting up internal auditing institution for financial accounting, will lead to the bankrupt of enterprises for the logistic funds dispenses and then may pay too late if the irregularity of finance happens. The traditional implement of internal auditing for financial accounting does not cost too much and compensate the operators for shortage of this aspect, inspect of current scale of medium and small sized enterprises.This thesis shows the definition and the classification of internal auditing quoted from home and abroad scholar and institution, extending to explain the reason and function of the implement of financial accounting auditing in medium and small enterprises. Questions are explored by cases, and promotion of financial accounting inspects of accountants' occupational education and the establishment of accounting system to keep operators from embezzling is illuminated in the thesis.