最近和我的博士班學生共同在國際電腦稽核期刊(International Journal of Computer Auditing)發表了一篇有關ESG智能稽核的教學案例。提供給大家演練時可以參考。 會寫這一篇文章的動因是我的學生是一個財務長,他於工作上發現常會有許多報廢的電子零件廢棄物,會有這些高汙染性廢器物是由許多原因造成的, 但若可以有效地事先預測就可以即時的使用來降低廢棄物的產生量,減低對環境的衝擊。以下洽是本篇文章的摘要, 有興趣的人可以至國際電腦稽核教育協會(ICAEA)網站上的期刊(Journal)處下載全文。
摘要:
隨著科技的進步和社會的變遷,會計和稽核學生必須培養多樣化的技能,包括技術熟練和批判性思維。環境、社會和管治(ESG)問題日益重要,推動著國家和企業採取行動。投資者優先考慮ESG標準,而消費者則偏好環保產品和服務。防止“綠色洗白”對未來的稽核師至關重要。這個教學案例突顯了會計師在ESG的環境柱下管理電子廢物的角色。學生通過實踐練習探索新技術,如電腦輔助稽核技術(CAATs),以應對這些挑戰。
As technology evolves and society changes, accounting and auditing students must develop diverse skills, including technical proficiency and critical thinking. Environmental, Social, and Governance (ESG) concerns are increasingly important, driving nations and corporations to take action. Investors prioritize ESG criteria, while consumers prefer eco-friendly products and services. Preventing 'Greenwashing' is important for future auditors. This teaching case high lights the role of accountants in managing E-waste under the Environmental pillar of ESG. Students explore new technologies like Computer Assisted Audit Techniques (CAATs) through hands-on exercises to address these challenges.
Reference Format:
Shi-Ming Huang | Yung-Yao Liu, 2023, Machine Learning Improves Environmental Sustainability: A Teaching Case of Prediction about Scrapping Inventory, International Journal of Computer Auditing, Vol.5 No.1, Pages 4-31.
https://doi.org/10.53106/256299802023120501002
Machine Learning Improves Environmental Sustainability: A Teaching Case of Prediction about Scrapping Inventory
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