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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 ( 87 ) 〈TOP〉
  1. 10. 中華民國內部稽核協會-內部稽核職業道德規範,中華民國83年3月24日發布。
  2. 29. 公開發行公司建立內部控制制度實施要點,財政部證券暨期貨管理委員會,民國87年12月28日修正。
  3. 30. 公開發行公司建立內部控制制度實施要點,證期會87年12月28日(87)臺財政(稽)第03742號函。
  4. 34. 馬秀如譯,民87,內部控制-整體架構,財團法人中華民國會計研究發展基金會。
  5. 41. 江明益,民88,「CSA與COSO的『內部控制自行評估共識教育導讀簡介』」,內部稽核會會訊,第30期,22-24頁。
Times Cited (4) 〈TOP〉
  1. 孫淑景(2003)。內控處理準則電腦資訊循環之個案研究 -以BS7799資訊安全及COBIT控制目標為例。中原大學會計研究所學位論文。2003。1-81。
  2. 朱美珍(2008)。探討產後護理之家內控制度—以K公司為例。元智大學管理研究所學位論文。2008。1-92。
  3. 鄭雅玲(2015)。論個人資料保護法對金融機構稽核之影響。中正大學法律學系學位論文。2015。1-116。
  4. 吳以明(2016)。武器壽期管理下中科院內部稽核有效性之研究-FAHP應用之研究。中原大學企業管理研究所學位論文。2016。1-102。
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