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Search Symbol (Half-width) Description of Search Symbols
Space "AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " ) Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" : " image process "
? Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
* Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )

Boolean logic combinations of key words is a skill used to expand or refine search parameters.
(1) AND (1) AND: Refines search parameters
(2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters


DOI stands for Digital Object Identifier ( D igital O bject I dentifier ) ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「」 「 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: 10.5297/ser.1201.002
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 71 ) 〈TOP〉
  1. 王怡心、方志宏(2008),商業銀行內部控制缺失分析,內部稽核季刊,第63期,頁17-25。
  2. 李振貴(2006),公司治理與稽核管理,內部稽核季刊,第55期,頁18-22。
  3. 邱麗家(2006),內部稽核人員人格特質、工作特性與工作滿意度關係之研究-以成就動機為中介變項,國立中央大學人力資源管理研究所碩士論文。
  4. 林炳滄(2005),內部稽核理論與實務,臺北:中華民國內部稽核協會。
  5. 馬秀如(2006),會計師揭發舞弊之責任-審計準則公報第43號導讀,會計月刊,第253期,頁47
Times Cited (4) 〈TOP〉
  1. 吳建融(2014)。銀行內部稽核與授信資產品質-以台灣地區C銀行為例。淡江大學國際企業學系碩士在職專班學位論文。2014。1-93。 
  2. 鄭琇娟(2013)。ISO品質管理系統之內部稽核人員教育訓練成效分析。中正大學勞工關係學研究所學位論文。2013。1-67。
  3. 呂彩玲(2013)。郵政稽核評量績效之研究。臺北科技大學管理學院經營管理EMBA專班學位論文。2013。1-97。
  4. 劉昱呈(2014)。內部稽核單位於綠色供應鏈中的角色探討:利害關係人觀點之分析。中山大學企業管理學系研究所學位論文。2014。1-117。
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