?????(CIA)

1
????????

• ??? ?????
• ??????????????

2
????

• ??????

• ??????

• ???
• ???
• ?????(???)
• ?????(CIA)
• ???????(CISA)

• ???????(CMA)
• ???????(CFM)

??????
3
???(Chartered Public Accountant, CPA)
4
???(CPA)

• ????
• 95?????????95?8?26?8?28?
• ??????
• ????
• ???????

5
???(CPA)

• ???????????????,?????
• ??????????????????????????????????????????????????
  ??????????????,????????
• ?????????????????????????????????????????????,????
  ??,????????????(?)???????????????(?)??????????(?)?
  ??????????????????????????????????????????????????
  ??????????????????????????????????????????????????
  ??????????????????????????????????????????????????
  ???????????????????????????(??)?????(??)??????????
  ??????????????????????????????,????????,??????????
  ,???????????????????,??????????????(?)????????????
  ??????????????????????????????????,?????????????
• ??????????????,??????????,???????
• ????????????

6
???(CPA)

• ???????????????????

????(?)??(?????)?
???? (?)?????(?????????????????)? (?)?????(??????????????)? (?)?????????? (?)???(???????????????)? (?)???????????????? (?)????(??????????????????????????????????????)?
7
?????????????

• ??????
• ?????????????????????
• ??????????????????????????????????????????????????
  ????????????????
• ????????????????
• ????
• ????,????????

8

???(CPA)

• ??????,??????
• ????,?????????????????????
• ??????????,??????????
• ??????????????
• ???????,???????????,??????????????,??????????

9
???????????????????? (Regulations for Senior
Qualification Examination for Professional and
Technical Personnel in the category of Chartered
Public Accountant)

• ?????
• http//wwwc.moex.gov.tw/ct.asp?xItem205ctNode13
  68

10
???

• ???????????????????????????????
• ?????????????????????
• ????
• 95?????????95?8?29?(???)?
• ??????

11
???
???????????????????
??????(?????)
???? ????? ??????(?????????????????????) ????????(???????????????????????????????????????????????????????) ????????(???????????????????????????????????)
12
????????????

• ????????????
• ???????????????????????
• ??????????????????????

13
???

• ??????,??????????????
• ??????????,???????????????????
• ?????????????????????????????????????????????????
  ??????
• ?????????????????????????????,????? ?

14
???

• ???????????????????? (Regulations for Junior
  Qualification Examination for Professional and
  Technical Personnel in the category of the
  Accredited Book-keeper for Taxpayer)
• ????http//wwwc.moex.gov.tw/ct.asp?xItem224ctNod
  e1368

15
?????

• ????????????????
• ????
• 95???????????????95?11?19?lt????95?09?10?-09?15?gt
• ?????????????????????????????,??????11????(9????)
• ????????????????????,?????????
• ?????60???????
• ???12????????????,????????????????,???????????

16
?????

• ???????????
• ?????????????
• ?? http//www.labor.gov.tw
• ??????
• ??????
• ??????
• ???????
• ??????

17
?????(Certified Internal Auditors , CIA)

• ??????????????????????
• 1995????????,??1998???????????((The Institute of
  Internal Auditors, IIA)??,???????????(Certified
  Internal Auditors, CIA)???
• ??????????,??????????????????????????
• ?????????5??11??????????????????,??????,?????
  CIA???? ???

18
?????(Certified Internal Auditors , CIA)

• ????????????
• ????????????????? ?????????????
• ????????????????? ???????????????

19
?????(Certified Internal Auditors , CIA)

• ????????????
• (?)????????????????
• (?)???????
• (?)?????????
• (?)??????
• ???????????????????,??????????

20
?????(Certified Internal Auditors , CIA)

• ?????????????,????????????????????
• ??????????,????????,??????????
• ?????????????????????????????????????????????????
  ??????????
• ???????????????????????????????????,??????????,???
  ????????

21
?????????(Certified Internal Auditors , CIA)

• ?????????2??8?,?????? CIA???????
• ???????????5?16?5?
• ?????????  8301700 (??????)

22
?????(Certified Internal Auditors , CIA)

• ??????????
• http//www.iia.org.tw/
• ????????((The Institute of Internal Auditors,
  IIA) http//www.theiia.org/

23
???????(Certified Information Systems Auditor,
CISA)
24
???????(CISA)

• ???????(CISA)????????????????1978?????????????
• ??CISA??,??????CISA???????????????????????,???????
  ?????????????????????,?????????

25
???????(CISA)

• ?????????????????????????????????
• ???????????6???????,????????,?????????????????
• 95?????????????95?6?10??

26
???????(CISA)

• CISA????????????????????????????????????????
• ????,??????????,??????,????????????????
• 4?????????????200?????

27
???????(Certified Information Systems Auditor,
CISA)

• ??????
• (?)????????
• (?)??????(IT governance)
• (?)???????????
• (?)IT ???????
• (?)???????
• (?)???????????

28
???????(CISA)

• ????
• ????????????http//www.isaca.org.tw/
• ????????
• http//www.isaca.org/

29

• ???????(Certified Management Accountant, CMA)
  ???????(Certified Financial Manager, CFM)

30
???????(CMA)???????(CFM)

• ???????(CMA)????????(CFM)??????????????(IMA)??????
  ????
• ????????????????????????
• ??????????????CMA?CFM?????????????????????????????
  ????????????????

31
???????(CMA)???????(CFM)

• ???CMA???????????
• ???CFM??,???CMA???,??????CFM?? ?

32
???????(CMA)???????(CFM)
?? ??????
Part 1 ???? (? 1) (Business Analysis)
Part 2 CMA ???????(Management Accounting and Reporting)
Part 2 CFM ??????(Corporate Financial Management )
Part 3 ????(Strategic Management)
Part 4 ????(Business Applications)
? 1? 1??????????????(??????????????)???????? (CIA) ???????? (CFA) ???,?????? (Part 1) ??? ? 1? 1??????????????(??????????????)???????? (CIA) ???????? (CFA) ???,?????? (Part 1) ???
33
????

• ????????,????????? Part 1 ? 2 and 3 ?????????
  Part 4 ???
• Part 4 ????? Capstone ??,???????? Part1, 2 and 3
  ????

34
????
?? ?? ???? ?? / ????
Part 1Part 2 CFMPart 3 110???? 3?? ???????????
Part 2 CMA 140???? 4?? ???????????
Part 4 4?7???? (ESSAYS/PROBLEMS) 3?? ???????????(?2)
? 2 Part 4 ????????? (essays/problems) ?,?????????????? ????????????,???????????????????? Part 4 ??????? 4 ????? (exam windows) 2/12/28 ? 5/15/31 ? 8/18/31 ? 11/111/30 ? ? 2 Part 4 ????????? (essays/problems) ?,?????????????? ????????????,???????????????????? Part 4 ??????? 4 ????? (exam windows) 2/12/28 ? 5/15/31 ? 8/18/31 ? 11/111/30 ? ? 2 Part 4 ????????? (essays/problems) ?,?????????????? ????????????,???????????????????? Part 4 ??????? 4 ????? (exam windows) 2/12/28 ? 5/15/31 ? 8/18/31 ? 11/111/30 ? ? 2 Part 4 ????????? (essays/problems) ?,?????????????? ????????????,???????????????????? Part 4 ??????? 4 ????? (exam windows) 2/12/28 ? 5/15/31 ? 8/18/31 ? 11/111/30 ?
35
????

• 1. ???????????????????,?????????? 70 ,????????
  500 ?
• 2. ??????????????????????????? (writing skills)
  ,???????????????,???????????? (partial credit)
  ????????? 3 ???,???? 2 ??????,?????? 2/3
  ????????????????,???????????

36
????

• ???????????????
• Part 1 ? 2 and 3 ???? ???,????????????????????????
  ??????????????????????
• ?? Part 4 ?? ????,??????????????? 30 ???????
• ?????????????,????????????????(??????),???????????
  ??????
• ???????????,???????????????????????

37
???????(CMA)???????(CFM)

• ????
• ??????????(Chinese Strategic Management
  Accounting Institute)
• http//www.imanet.org.tw/
• ??????????? (IMA)
• http//www.imanet.org.tw/intro.htm

38
???????????(CFP)

• ?????(CFP)?????????????????(FPSB)??????????
• ??????????????????
• ????????,??????????????????????
• ???? ?????????? http//www.fpat.org.tw/CFP_index_
  skip.html

39
??????

• ???????????????????????????????????????????????
• ???????3?6?9?12?????????
• ???? ?????
• http//www.sfi.org.tw/newsfi/chinese.asp

40
??????

• ?????????????????,????????????
• ?????????50?(60??)???????50?(90??)
• ??????????
• ?????????????????????70??
• ???? ??????? http//www.tabf.org.tw/tw/