作業標準
作業標準
| 中文名詞 | 作業標準 |
|---|---|
| 英文名詞 | Operating Standards |
| 中文解釋 | 係指辦理各項交易及其會計處理應遵循之標準作業方式及流程，旨為避免交易作業過程中，因人員異動業務不熟悉、人為疏失或人謀不臧等因素，而造成損失或發生弊端，考量各項業務之交易制度可能面臨的風險因素，訂定作業標準準則以資遵循。[4] |
| 英文解釋 | Operating standards refer to standard operating methods or procedures that one should comply with when handling individual transactions or their accounting records. These standards seek to prevent possible losses or abuses which might be caused by factors such as unfamiliarity with business transactions due to personnel changes, human misconduct, or corruption. After taking into account the risks faced by the transaction system, operating standards are set for compliance.[4] |
| 關鍵字 | Operating Standards |