Environmental Project's Achievements Reports Query System

Audit and Certification – Independent accounting audit system and Internal control systems on Subsid

Absrtact	In accordance with the standards specified in the current operating manual of audit and certification, the accounting audit reports of surveying companies were reviewed and an analysis of effectiveness and recommendations were completed. This project then completed a proposal of “Audit and Certification - Independent Accounting Audit System”, which is to transfer the character of implementing CPA Firm, in terms of legal relationship, from “re-appointment” to “direct appointment”, in order to enhance the independency of the CPA Firm. Under the Independent Accounting Audit System, Environment Protection Administration shall then verify and compare the audit reports with the ones provided by Certified Audit Groups to strengthen the effectiveness of Double-check function. Independent Accounting Audit System is also designed to applied to both subsidized recycling companies and certified audit groups. For the purpose of enhancing the efficiency and effectiveness of audit and certification, an examination on internal controls of two groups, waste lights and waste dry batteries, among subsidized recycling companies was implemented, accompanied with the assistance provided to establish a complete internal control system in order to enhance the ability of self-management and to assure the correctness of filing data/information related to audit and certification. “Auditing and certification management alert system”of waste lights was established to meet the “exceptional management” and “in-time, deviation and irregular audit” purposes to reduce the frequency of auditing and certification work, and to save the said costs. Warning indicators and warning indicators measurement signal matrix will be automatically calculated as references for the timing of irregular audit. Further, a planning operation of “Auditing and certification management alert system”of waste dry batteries on the domestic handling industry was also accomplished, which will be the base of future establishment of computer system.
Keyword	Internal control systems、Audit and Certification - Independent Accounting Audit System、 Auditing and certification management alert system

Absrtact

In accordance with the standards specified in the current operating manual of audit and certification, the accounting audit reports of surveying companies were reviewed and an analysis of effectiveness and recommendations were completed. This project then completed a proposal of “Audit and Certification - Independent Accounting Audit System”, which is to transfer the character of implementing CPA Firm, in terms of legal relationship, from “re-appointment” to “direct appointment”, in order to enhance the independency of the CPA Firm. Under the Independent Accounting Audit System, Environment Protection Administration shall then verify and compare the audit reports with the ones provided by Certified Audit Groups to strengthen the effectiveness of Double-check function. Independent Accounting Audit System is also designed to applied to both subsidized recycling companies and certified audit groups. For the purpose of enhancing the efficiency and effectiveness of audit and certification, an examination on internal controls of two groups, waste lights and waste dry batteries, among subsidized recycling companies was implemented, accompanied with the assistance provided to establish a complete internal control system in order to enhance the ability of self-management and to assure the correctness of filing data/information related to audit and certification. “Auditing and certification management alert system”of waste lights was established to meet the “exceptional management” and “in-time, deviation and irregular audit” purposes to reduce the frequency of auditing and certification work, and to save the said costs. Warning indicators and warning indicators measurement signal matrix will be automatically calculated as references for the timing of irregular audit. Further, a planning operation of “Auditing and certification management alert system”of waste dry batteries on the domestic handling industry was also accomplished, which will be the base of future establishment of computer system.

Keyword

Internal control systems、Audit and Certification - Independent Accounting Audit System、 Auditing and certification management alert system