內部稽核及控制的目標是合理保證企業經營管理符合法規、資產安全、財務報告及相關信息真實完整,提高經營效率和效果,促進企業實現發展略。冀求在稽核過程中,能發現現有作業流程或作業程序中,存在有不合理,無效率、不符合規章、規定等缺失或未能滿足內、外環境改變時的需求,適時提出稽核報告,供公司決策管理部門參考。以確保管理制度,得以持續有效實施。 本研究藉著公司導入“醫療器材製造優良規範(GMP)”及政府法規規範“醫療器材優良流通規範(GDP)”輔導時期,便積極參與教育訓練及輔導審查,取得“衛生福利部”認證,並使公司能繼續擁有有效的“醫療器材許可證”,使企業在醫療器材銷售上得以永續經營。
The objective of internal audit and control is to reasonably assure that the legitimate business management, compliance, asset security, financial reports and related information is true and complete, to improve operational efficiency and effectiveness, and to slightly improve the development of enterprise. It is expected that any unreasonable or inefficient subjects in current process can be identified. Any subjects that is inconsistent with rules and regulations, or subjects that cannot apply to current internal and external needs should be audited and reported timely in order to ensure the management system can be sustained and implemented effectively. With the company's implementation of "Good Manufacturing Practice for Medical Devices"(GMP) and the consultation period of "Good Distribution Practice of Medical Equipment Specifications"(GDP), this study proactively participated in training, consulting and reviewing in order to obtain TFDA certification. As a result, the company will keep a valid medical device license(s) to ensure a sustained growth in medical devices sales.