{"id":10134,"date":"2023-02-26T19:16:58","date_gmt":"2023-02-26T11:16:58","guid":{"rendered":"https:\/\/control2.mcu.edu.tw\/work-processes-2\/"},"modified":"2025-12-17T15:59:42","modified_gmt":"2025-12-17T07:59:42","slug":"work-processes","status":"publish","type":"page","link":"https:\/\/control.mcu.edu.tw\/en\/work-processes\/","title":{"rendered":"Work Processes"},"content":{"rendered":"<div id=\"cs-content\" class=\"cs-content\"><div class=\"x-section e10134-1 m7ti-0 m7ti-1 m7ti-2\"><div class=\"x-row e10134-2 m7ti-6 m7ti-7 m7ti-8 m7ti-9\"><div class=\"x-row-inner\"><div class=\"x-col e10134-3 m7ti-f m7ti-g m7ti-h\"><span class=\"x-image e10134-4 m7ti-l m7ti-m\"><img src=\"https:\/\/control.mcu.edu.tw\/wp-content\/uploads\/sites\/11\/2023\/12\/\u4f5c\u696d\u6d41\u7a0bEN-1.gif\" width=\"640\" height=\"250\" alt=\"Image\" loading=\"lazy\"><\/span><\/div><\/div><\/div><\/div><div class=\"x-section e10134-5 m7ti-0 m7ti-3 m7ti-4\"><span class=\"x-separator-top-curve-in\" style=\"top: 0px; height: 0px; color: #ffffff;\" aria-hidden=\"true\"><svg class=\"curve-top-in\" style=\"fill: currentColor;\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.1\" viewBox=\"0 0 100 50\" preserveAspectRatio=\"none\"><path d=\"M0,0v50h50C22.4,50,0,0,0,0z\"\/><path d=\"M50,50h50V0C100,0,77.6,50,50,50z\"\/><\/svg><\/span><div class=\"x-row x-container max width e10134-6 m7ti-6 m7ti-7 m7ti-8 m7ti-9\"><div class=\"x-row-inner\"><div class=\"x-col e10134-7 m7ti-f m7ti-h m7ti-i\"><h2 id=\"top\" class=\"h-feature-headline h2\" style=\"color: hsl(0, 100%, 0%);\"><span><i class=\"x-icon-o-bullseye-pointer\" data-x-icon-o=\"&#xf649;\"  style=\"color: #ffffff;background-color: #f2a81d!important;\" ><\/i>Work Processes<\/span><\/h2><\/div><\/div><\/div><div class=\"x-row x-container max width e10134-9 m7ti-6 m7ti-8 m7ti-a m7ti-b m7ti-c\"><div class=\"x-row-inner\"><div class=\"x-col e10134-10 m7ti-f m7ti-g m7ti-h m7ti-j\"><a class=\"x-anchor x-anchor-button e10134-11 m7ti-n m7ti-o m7ti-p m7ti-5\" tabindex=\"0\" href=\"#account\" data-x-effect=\"{&quot;durationBase&quot;:&quot;300ms&quot;}\"><div class=\"x-anchor-content\"><div class=\"x-anchor-text\"><span class=\"x-anchor-text-primary\">Accounting Item Procedures<\/span><\/div><\/div><\/a><\/div><div class=\"x-col e10134-12 m7ti-f m7ti-g m7ti-h m7ti-j\"><a class=\"x-anchor x-anchor-button e10134-13 m7ti-n m7ti-o m7ti-q m7ti-5\" tabindex=\"0\" href=\"#audit\" data-x-effect=\"{&quot;durationBase&quot;:&quot;300ms&quot;}\"><div class=\"x-anchor-content\"><div class=\"x-anchor-text\"><span class=\"x-anchor-text-primary\">Internal Audit Operation Procedures<\/span><\/div><\/div><\/a><\/div><\/div><\/div><\/div><div class=\"x-section e10134-14 m7ti-0 m7ti-1 m7ti-4\"><div class=\"x-row x-container max width e10134-15 m7ti-6 m7ti-9 m7ti-d\"><div class=\"x-row-inner\"><div class=\"x-col e10134-16 m7ti-f m7ti-g m7ti-h\"><h2 id=\"account\" class=\"h-custom-headline h2\" style=\"color: #009FFD;\"><span>Accounting Item Procedures<\/span><\/h2><\/div><\/div><\/div><div class=\"x-row x-container max width e10134-18 m7ti-6 m7ti-7 m7ti-8 m7ti-c m7ti-e\"><div class=\"x-row-inner\"><div class=\"x-col e10134-19 m7ti-f m7ti-g m7ti-h m7ti-j\"><span class=\"x-image e10134-20 m7ti-l\"><img src=\"https:\/\/control.mcu.edu.tw\/wp-content\/uploads\/sites\/11\/2023\/02\/SOP.png\" width=\"277.5\" height=\"273.5\" alt=\"Image\" loading=\"lazy\"><\/span><\/div><div class=\"x-col e10134-21 m7ti-f m7ti-g m7ti-j m7ti-k\"><div class=\"x-acc e10134-22 m7ti-s\" role=\"tablist\" id=\"x-acc-e10134-22\"><div class=\"e10134-23 x-acc-item\"><button id=\"tab-e10134-23\" class=\"x-acc-header\" role=\"tab\" type=\"button\" aria-selected=\"false\" aria-expanded=\"false\" aria-controls=\"panel-e10134-23\" data-x-toggle=\"collapse\" data-x-toggleable=\"e10134-23\"><span class=\"x-acc-header-content\"><span class=\"x-acc-header-indicator\"><i class=\"x-icon\" aria-hidden=\"true\" data-x-icon-s=\"&#xf347;\"><\/i><\/span><span class=\"x-acc-header-text\"><strong>Procedures For Revenue<\/strong><\/span><\/span><\/button><div id=\"panel-e10134-23\" role=\"tabpanel\" aria-hidden=\"true\" aria-labelledby=\"tab-e10134-23\" data-x-toggleable=\"e10134-23\" data-x-toggle-collapse=\"1\" class=\"x-collapsed\"><div class=\"x-acc-content\"><ul>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1wJRulbELysdfOrL4vDOeYJvk_yaad-zM\/view?usp=sharing\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Procedures for Tuition Revenue <\/a><\/span><span style=\"color: #0000ff\">(CH)<\/span><\/li>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1swUb8iiaFXRsG7yNGeoHIIl2fzP6jWGV\/view?usp=sharing\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Procedures for Subsidies <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n<\/ul><\/div><\/div><\/div><div class=\"e10134-24 x-acc-item\"><button id=\"tab-e10134-24\" class=\"x-acc-header\" role=\"tab\" type=\"button\" aria-selected=\"false\" aria-expanded=\"false\" aria-controls=\"panel-e10134-24\" data-x-toggle=\"collapse\" data-x-toggleable=\"e10134-24\"><span class=\"x-acc-header-content\"><span class=\"x-acc-header-indicator\"><i class=\"x-icon\" aria-hidden=\"true\" data-x-icon-s=\"&#xf347;\"><\/i><\/span><span class=\"x-acc-header-text\"><strong>Procedures For Expenditure<\/strong><\/span><\/span><\/button><div id=\"panel-e10134-24\" role=\"tabpanel\" aria-hidden=\"true\" aria-labelledby=\"tab-e10134-24\" data-x-toggleable=\"e10134-24\" data-x-toggle-collapse=\"1\" class=\"x-collapsed\"><div class=\"x-acc-content\"><ul>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1TvUIXc70fvlqiilHlGgQPPf8geb4i2DM\/view?usp=sharing\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Verification Procedures for Nonadvanced Budget <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1xQONF1B56XSGGeatqNFFVvpoo5W8z229\/view?usp=sharing\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Verification Procedures for Advanced Budget<span style=\"color: #0000ff\"> (CH)<\/span><\/a><\/span><\/li>\n<\/ul><\/div><\/div><\/div><div class=\"e10134-25 x-acc-item\"><button id=\"tab-e10134-25\" class=\"x-acc-header\" role=\"tab\" type=\"button\" aria-selected=\"false\" aria-expanded=\"false\" aria-controls=\"panel-e10134-25\" data-x-toggle=\"collapse\" data-x-toggleable=\"e10134-25\"><span class=\"x-acc-header-content\"><span class=\"x-acc-header-indicator\"><i class=\"x-icon\" aria-hidden=\"true\" data-x-icon-s=\"&#xf347;\"><\/i><\/span><span class=\"x-acc-header-text\"><strong>Other Procedures<\/strong><\/span><\/span><\/button><div id=\"panel-e10134-25\" role=\"tabpanel\" aria-hidden=\"true\" aria-labelledby=\"tab-e10134-25\" data-x-toggleable=\"e10134-25\" data-x-toggle-collapse=\"1\" class=\"x-collapsed\"><div class=\"x-acc-content\"><ul>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1dyx_ZDtXKrce8qFYgTcwfgSdv5JhTueq\/view?usp=sharing\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Procedures for Cash Advance Request <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1xQONF1B56XSGGeatqNFFVvpoo5W8z229\/view?usp=sharing\" style=\"color: #000000\"><\/a><\/span><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1fCZ2j6ckUWo5RHXRjN-NFrxtRFyPrNFD\/view?usp=sharing\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Procedures for Compiling Budget and Final Accounts <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1PcS65dSUdNzcqZ-XJ_K2Bl5ZaS5ZUCp8\/view?usp=sharing\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Procedures for Income Tax Deduction <\/a><\/span><span style=\"color: #0000ff\"><a href=\"https:\/\/drive.google.com\/file\/d\/1PcS65dSUdNzcqZ-XJ_K2Bl5ZaS5ZUCp8\/view?usp=sharing\" style=\"color: #0000ff\">(CH)<\/a><\/span><\/li>\n<\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"x-row x-container max width e10134-26 m7ti-6 m7ti-8 m7ti-9 m7ti-a\"><div class=\"x-row-inner\"><div class=\"x-col e10134-27 m7ti-f m7ti-g m7ti-h m7ti-j\"><a class=\"x-anchor x-anchor-button has-graphic e10134-28 m7ti-o m7ti-p m7ti-r m7ti-5\" tabindex=\"0\" href=\"#top\" data-x-effect=\"{&quot;durationBase&quot;:&quot;300ms&quot;}\"><div class=\"x-anchor-content\"><span class=\"x-graphic\" aria-hidden=\"true\"><i class=\"x-icon x-graphic-child x-graphic-icon x-graphic-primary\" aria-hidden=\"true\" data-x-icon-s=\"&#xf357;\"><\/i><\/span><div class=\"x-anchor-text\"><span class=\"x-anchor-text-primary\">TOP<\/span><\/div><\/div><\/a><\/div><\/div><\/div><div class=\"x-row x-container max width e10134-29 m7ti-6 m7ti-9 m7ti-d\"><div class=\"x-row-inner\"><div class=\"x-col e10134-30 m7ti-f m7ti-g m7ti-h\"><h2 id=\"audit\" class=\"h-custom-headline h2\" style=\"color: #8FB1FF;\"><span>Internal Audit Operation Procedures<\/span><\/h2><\/div><\/div><\/div><div class=\"x-row x-container max width e10134-32 m7ti-6 m7ti-7 m7ti-8 m7ti-c m7ti-e\"><div class=\"x-row-inner\"><div class=\"x-col e10134-33 m7ti-f m7ti-g m7ti-h m7ti-j\"><span class=\"x-image e10134-34 m7ti-l\"><img src=\"https:\/\/control.mcu.edu.tw\/wp-content\/uploads\/sites\/11\/2023\/02\/AUDIT.png\" width=\"278.5\" height=\"273.5\" alt=\"Image\" loading=\"lazy\"><\/span><\/div><div class=\"x-col e10134-35 m7ti-f m7ti-g m7ti-k\"><div class=\"x-acc e10134-36 m7ti-s\" role=\"tablist\" id=\"x-acc-e10134-36\"><div class=\"e10134-37 x-acc-item\"><button id=\"tab-e10134-37\" class=\"x-acc-header\" role=\"tab\" type=\"button\" aria-selected=\"false\" aria-expanded=\"false\" aria-controls=\"panel-e10134-37\" data-x-toggle=\"collapse\" data-x-toggleable=\"e10134-37\"><span class=\"x-acc-header-content\"><span class=\"x-acc-header-indicator\"><i class=\"x-icon\" aria-hidden=\"true\" data-x-icon-s=\"&#xf347;\"><\/i><\/span><span class=\"x-acc-header-text\"><strong>Internal Audit Operation Procedures For Assets<\/strong><\/span><\/span><\/button><div id=\"panel-e10134-37\" role=\"tabpanel\" aria-hidden=\"true\" aria-labelledby=\"tab-e10134-37\" data-x-toggleable=\"e10134-37\" data-x-toggle-collapse=\"1\" class=\"x-collapsed\"><div class=\"x-acc-content\"><ul>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1GjsDxDZcGDLr6u3BZIk6zjbWlfj7vxnA\/view?usp=drive_link\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Cash and Bank Deposit Recording <\/a><\/span><span style=\"color: #0000ff\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Poe_Cg01wpoFYF4vuW6CT_UVPEjX1APN\/view?usp=sharing\" style=\"color: #0000ff\">(CH)<\/a><\/span><\/li>\n \t<li><a href=\"https:\/\/drive.google.com\/file\/d\/1iIdLCvdDTam1FdFd6UzF45o5q_f4587q\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #000000\">Real Estate Disposition, Encumbrances, Purchase or Rental Operations; Purchase of Personal Property and The Establishment of Subsidiary Entities, The Handling of Relevant Matters<span style=\"color: #0000ff\"> (CH)<\/span><\/span>\u200b<\/a><\/li>\n<\/ul><\/div><\/div><\/div><div class=\"e10134-38 x-acc-item\"><button id=\"tab-e10134-38\" class=\"x-acc-header\" role=\"tab\" type=\"button\" aria-selected=\"false\" aria-expanded=\"false\" aria-controls=\"panel-e10134-38\" data-x-toggle=\"collapse\" data-x-toggleable=\"e10134-38\"><span class=\"x-acc-header-content\"><span class=\"x-acc-header-indicator\"><i class=\"x-icon\" aria-hidden=\"true\" data-x-icon-s=\"&#xf347;\"><\/i><\/span><span class=\"x-acc-header-text\"><strong>Internal Audit Operation Procedures For Liabilities<\/strong><\/span><\/span><\/button><div id=\"panel-e10134-38\" role=\"tabpanel\" aria-hidden=\"true\" aria-labelledby=\"tab-e10134-38\" data-x-toggleable=\"e10134-38\" data-x-toggle-collapse=\"1\" class=\"x-collapsed\"><div class=\"x-acc-content\"><ul>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1gPihsWTbpXRzms0LgtOV3NmXlZPNFpqx\/view?usp=drive_link\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Debt Commitment and Contingency Item Management and Recording <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n \t<li><a href=\"https:\/\/drive.google.com\/file\/d\/1BPv3KB08-2PdA_XAm89DHj2VZywbO3NO\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #000000\">Review, Management and Recording of Receipts under Custody and Other Revenues and Expenditures <span style=\"color: #0000ff\">(CH)<\/span><\/span><\/a><\/li>\n<\/ul><\/div><\/div><\/div><div class=\"e10134-39 x-acc-item\"><button id=\"tab-e10134-39\" class=\"x-acc-header\" role=\"tab\" type=\"button\" aria-selected=\"false\" aria-expanded=\"false\" aria-controls=\"panel-e10134-39\" data-x-toggle=\"collapse\" data-x-toggleable=\"e10134-39\"><span class=\"x-acc-header-content\"><span class=\"x-acc-header-indicator\"><i class=\"x-icon\" aria-hidden=\"true\" data-x-icon-s=\"&#xf347;\"><\/i><\/span><span class=\"x-acc-header-text\"><strong>Other Internal Audit Operation Procedures<\/strong><\/span><\/span><\/button><div id=\"panel-e10134-39\" role=\"tabpanel\" aria-hidden=\"true\" aria-labelledby=\"tab-e10134-39\" data-x-toggleable=\"e10134-39\" data-x-toggle-collapse=\"1\" class=\"x-collapsed\"><div class=\"x-acc-content\"><ul>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1rksPSxH9VKXTC4WhHdvtyjtl3RH3FMUz\/view?usp=drive_link\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Fund Raising and Donation Receipting, Loans, Capital Rental Decision-making, Execution and Recording <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1kI1Gs1q5eghCcQRlHbbRzQ3avsEgi8_B\/view?usp=drive_link\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Grant and Subsidy Revenues and Expenditures Management, Execution and Recording <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1ASgQv4deyBf_MEI9yIl9IBArvy09G0cX\/view?usp=drive_link\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Budget and Final Account Drafting, Financial and Non-financial Information Disclosure <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/1DrSuoohJHghd6yGU_vHWTWEX-bBqYPpS\/view?usp=drive_link\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Procedures for Verification <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n \t<li><span style=\"color: #000000\"><a href=\"https:\/\/drive.google.com\/file\/d\/15APEW4n3n4-VWfPF77V9LBrpkj0wTmvL\/view?usp=sharing\" style=\"color: #000000\" target=\"_blank\" rel=\"noopener\">Investment Securities Decision-making, Trading, Custody and Recording <span style=\"color: #0000ff\">(CH)<\/span><\/a><\/span><\/li>\n<\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"x-row x-container max width e10134-40 m7ti-6 m7ti-8 m7ti-9 m7ti-a\"><div class=\"x-row-inner\"><div class=\"x-col e10134-41 m7ti-f m7ti-g m7ti-h m7ti-j\"><a class=\"x-anchor x-anchor-button has-graphic e10134-42 m7ti-o m7ti-p m7ti-r m7ti-5\" tabindex=\"0\" href=\"#top\" data-x-effect=\"{&quot;durationBase&quot;:&quot;300ms&quot;}\"><div class=\"x-anchor-content\"><span class=\"x-graphic\" aria-hidden=\"true\"><i class=\"x-icon x-graphic-child x-graphic-icon x-graphic-primary\" aria-hidden=\"true\" data-x-icon-s=\"&#xf357;\"><\/i><\/span><div class=\"x-anchor-text\"><span class=\"x-anchor-text-primary\">TOP<\/span><\/div><\/div><\/a><\/div><\/div><\/div><div class=\"x-row x-container max width e10134-43 m7ti-6 m7ti-7 m7ti-8 m7ti-9\"><div class=\"x-row-inner\"><div class=\"x-col e10134-44 m7ti-f m7ti-g m7ti-h\"><hr class=\"x-line e10134-45 m7ti-t\"><\/hr><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Work ProcessesAccounting Item ProceduresInternal Audit Operation ProceduresAccounting Item ProceduresProcedures For Revenue Procedures for Tuition Revenue (CH) Procedures for Subsidies (CH) Procedures For Expenditure Verification Procedures for Nonadvanced Budget (CH) Verification Procedures for Advanced Budget (CH) Other Procedures Procedures for Cash Advance Request (CH) Procedures for Compiling Budget and Final Accounts (CH) Procedures for Income Tax Deduction (CH) TOPInternal Audit Operation &#8230; <\/p>\n<div><a href=\"https:\/\/control.mcu.edu.tw\/en\/work-processes\/\" class=\"more-link\">Read More<\/a><\/div>\n","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-blank-4.php","meta":{"_themeisle_gutenberg_block_has_review":false,"_vp_format_video_url":"","_vp_image_focal_point":[]},"acf":[],"_links":{"self":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/pages\/10134"}],"collection":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/comments?post=10134"}],"version-history":[{"count":19,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/pages\/10134\/revisions"}],"predecessor-version":[{"id":11095,"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/pages\/10134\/revisions\/11095"}],"wp:attachment":[{"href":"https:\/\/control.mcu.edu.tw\/en\/wp-json\/wp\/v2\/media?parent=10134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}