廢乾電池類與廢照明光源類稽核認證獨立會計稽核制度及受補貼機構內部控制系統建立
| 中文摘要 | 本計畫依現行稽核認證作業手冊之規範，完成各材質會計稽核執行報告檢視，分析其成效並提出改善建議。另完成「稽核認證獨立會計稽核制度」研擬，建議將執行會計稽核委任關係，由現行之「複委託」轉為「直接委託」，以提升會計師事務所之超然獨立性，並使環保署得據以與稽核認證團體之稽核報告相互驗證、比較，以強化複核(Double-check)機制之效果。此外，另建議擴大查核範圍至受補貼機構與稽核認證團體內部控制之外部稽核，以確保認證量申報資訊之正確性，提升稽核認證作業品質。 另為提升稽核認證效率和效果，本計畫針對廢照明光源類及廢乾電池類二項材質受補貼機構進行內部控制查核，並輔導其建立健全之內部控制制度，以增進其自我管理能力，並確保稽核認證相關資訊申報之正確性。 而為達成「例外管理」、「異常及時」及「不定期查核」之目標，以降低現場稽核認證頻率，本計畫完成廢照明光源類「稽核認證管控預警系統」之系統測試，由系統自行計得預警訊號值，透過監控方程式進行異常判斷，產出預警訊號指標衡量矩陣，以作為不定期查核工作進行時機之參考。本計畫另完成廢乾電池類-國內處理業「稽核認證管控預警系統」之規劃，以作為未來建置電腦系統之依據。 | ||
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| 中文關鍵字 | 內部控制、稽核認證獨立會計稽核制度、稽核認證管控預警系統 | ||
基本資訊
| 專案計畫編號 | EPA-100-HA14-03-A044 | 經費年度 | 100 | 計畫經費 | 2850 千元 |
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| 專案開始日期 | 2011/04/20 | 專案結束日期 | 2011/12/31 | 專案主持人 | 蕭淑芳 |
| 主辦單位 | 回收基管會 | 承辦人 | 吳嘉琳 | 執行單位 | 聯逸聯合會計師事務所 |
成果下載
| 類型 | 檔名 | 檔案大小 | 說明 |
|---|---|---|---|
| 期末報告 | 100年內控期末報告(公開版).zip | 10MB |
Audit and Certification – Independent accounting audit system and Internal control systems on Subsid
| 英文摘要 | 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. | ||
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| 英文關鍵字 | Internal control systems、Audit and Certification - Independent Accounting Audit System、 Auditing and certification management alert system | ||