Implementation Regulations of Internal Control and Audit Systems for the Credit Departments of Farmers' and Fishermen's Associations Article 10
The duties of an internal auditor are as follows:1. Audit of business and account books (including electronic data and bad debt write-off).2. Audit of assets and liabilities.3. Audit of contracts, bills, receipts, internal rules, and statements.4. Taking inventory of stock and articles in custody.5. Investigation of internal fraud cases and other material contingencies.6. Follow-up of improvement actions taken against deficiencies found in financial examination and items to be rectified under the order of the competent authority.7. Inspection of documents handed over during handover of job.8. Planning, supervision and audit of self-inspection operation.9. Formulation and evaluation of and making suggestions for internal control system.10. Participating in the formulation or revision of operating and management rules for respective operations.11. Other audit related matters.
中文原文 農會漁會信用部內部控制及稽核制度實施辦法第10條
稽核人員之職務如下：
一、業務及帳務(包括電子資料及呆帳轉銷處理)之稽核。
二、資產、負債之稽核。
三、契約、單據、規章及表報之稽核。
四、庫存及保管品之盤查。
五、內部舞弊案及其他重大偶發事件之調查。
六、對金融檢查所列缺失意見改善情形及主管機關命令改正事項之追蹤查核。
七、職務交接時移交清冊之查核。
八、自行查核之規劃、監督與考核。
九、內部控制制度之研擬、評估及建議。
十、參與訂定或修正各項業務作業及管理規則。
十一、其他有關稽核事項之查核。
一、業務及帳務(包括電子資料及呆帳轉銷處理)之稽核。
二、資產、負債之稽核。
三、契約、單據、規章及表報之稽核。
四、庫存及保管品之盤查。
五、內部舞弊案及其他重大偶發事件之調查。
六、對金融檢查所列缺失意見改善情形及主管機關命令改正事項之追蹤查核。
七、職務交接時移交清冊之查核。
八、自行查核之規劃、監督與考核。
九、內部控制制度之研擬、評估及建議。
十、參與訂定或修正各項業務作業及管理規則。
十一、其他有關稽核事項之查核。