Adopted by the 1748th Administrative Council on 05 SEP 2018
The present Guidelines are prescribed to construct for the Chinese Culture University (“the University”) a mechanism for research and development achievement inventory and internal audit.
Research and development achievement inventory, conducted with respect to research and development achievements of which the intellectual property rights are assigned to the University and having potential derivative benefits, utilizes the “Scientific & Technological Resources, Information, and Knowledge Exchange” (STRIKE) information system of the Ministry of Science and Technology (MoST) to construct a research and development achievement database of the University. Research and development achievement management internal audit, conducted with respect to regulations related to research and development achievement management, comprises the audit of the research and development achievement management system, of the utilization of research and development achievements, and of the effectiveness of the performance thereof.
With respect to projects funded by the University or commissioned by or funded by grants from the MoST, the Council of Agriculture of the Executive Yuan, and other government agencies, the Office of Research and Development shall actively identify on an annual basis research and development projects having possible subsequent applications or derivative benefits and submit to the Research and Development Achievement and Technology Transfer Management Committee (“the Research Management Committee”) for review. The project coordinator of a project shall make a report to the STRIKE information system of the MoST if so required by a funding institution or so approved by deliberation.
The internal audit of various research and development achievements of the University comprises an annual audit and project-based audits, each being executed by an Internal Audit Committee consisting of 3-5 scholars and experts affiliated or not affiliated with the University as auditors on the invitation of the President. The Internal Audit Committee shall have a full understanding of the relevant laws and regulations and familiarity with different standing regulatory stipulations for internal control. The Internal Audit Committee shall exercise its authority with an unbiased and independent position; an auditor of the Committee shall recuse oneself from the exercise of authority if an item being audited is related to the office and duties of self.
The audit process is as follows:
(1) a unit being audited shall conduct self-assessment and submit relevant supporting for future reference;
(2) the Internal Audit Committee audits written self-assessment data and oral supplementary explanations provided by the unit being audited;
(3) the present audit operation shall be conducted at least once per annum and be integrated into the audit operation of the University, while a project-based audit shall be conducted if so required;
(4) the Internal Audit Committee makes its resolutions by majority rule; the unit
being assessed shall perform tracking and control as recommended;
(5) for thorough and objective execution of internal audit, the Internal Audit Committee, when carrying out its duties, may check the unit being audited for accounts, certificates, and other relevant document and files, which the unit being audited may neither hide or reject; and for ensuring information security, auditors of the Internal Audit Committee shall sign a nondisclosure agreement.
The present Guidelines and any amendment thereto shall be implemented upon being adopted by the Research Management Committee and the Administrative Council.
※ In case of any discrepancies between the Chinese original and this translation, the Chinese original shall prevail.