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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 ( 105 ) 〈TOP〉
  1. 吳弘仁,2003年,「創造附加價值的內部稽核」,內部稽核季刊,第43期,台北:社團法人中華民國內部稽核協會,頁31-34。
  2. 吳啟銘,1995年,「公開發行公司執行內部控制及內部稽核之方法與績效分析(上)」,臺灣證券,第47期,台北:台北市證券商業同業公會,頁26-54。
  3. 汪承運,1990年,「內部稽核人員顯神通」,會計研究月刊,第61期,台北:財團法人中華民國會計研究發展基金會,頁92-95。
  4. 林柄滄,1988年,「內部稽核除弊興利」,會計研究月刊,第30期,台北:財團法人中華民國會計研究發展基金會,頁95-96。
  5. 林柄滄,2003年,內部稽核理論與實務,台北:顏秀連發行。
Times Cited (8) 〈TOP〉
  1. 廖鴻志(2014)。國立大學院校主計人員決策風格與內部審核品 質關係之研究。中興大學國家政策與公共事務研究所學位論文。2014。1-179。 
  2. 謝鶴年(2008)。零件供應商評選之關鍵因素 -以中華汽車為例。中原大學企業管理研究所學位論文。2008。1-82。 
  3. 張孔夏(2006)。影響軍通產合開發計畫執行績效之關鍵因素 -以國防研發機構為例-。中原大學企業管理研究所學位論文。2006。1-93。
  4. 翁燕雪(2012)。主辦會計人員角色衝突對內部審核工作品質之影響 -以行政院所屬一、二級機關為例。臺灣大學國家發展研究所學位論文。2012。1-73。
  5. 朱錦鄉(2014)。Case Study of Business Groups on Internal Auditing Management System。中正大學會計資訊與法律數位學習碩士在職專班學位論文。2014。1-65。
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