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About us

eCounsel group

A boutique firm with unparalleled expertise in business and technology. We have good command of industrial ecology and legal practice, and have undertaken highly regarded cases. Because the small business scope, we pay more emphasis on effectiveness and efficiency, and choose clients with deliberation. The managing partner not only has extensive experiences in various legal issues more over than 20 years, but invests and manages several technology companies. In addition, he always checks each case rigorously. Clients’ business objectives are our primary focus. To achieve the same in the most cost-effective fashion trumps all seemingly sophisticated legal discussions.

SOP Combo

2011 - 10 - 11

SOP stands for Standard Operating Procedure. The purpose of SOP is to regulate workflow as a standard, written regulations.

SOP是Standard Operating Procedure 的縮寫,意思是標準作業流程,標準作業流程的功能在於將工作上相關的流程做成制式化的書面規範,使從事相關作業的人能夠「按表操課」,快速進入狀況,達到「按部就班、縮短學習時間、減少異常的目標」。每一家企業都會有自己的SOP,這些SOP就是具體落實的內部控制制度。






1. 1985年至1987年間由美國會計師協會(American Institute of Certified Public Accountants)、美國會計協會(American Accounting Association)、內部稽核協會(Institute of Internal Auditors)、管理會計人員協會(Institute of Management Accountants)、財務負責人協會(Financial Executive Institute)等五個單位共同贊助組成一個全國性的「不實財務報導全國委員會」(National Commission on Fraudulent Financial Reporting,簡稱Treadway委員會),其主要目的在於研究如何解決美國公司的不實財報問題,內部控制也是其中一環,而因為有感內部控制的重要性,Treadway建議再由這些贊助組織另外成立一個委員會專門研究內部控制的議題,COSO委員會即因應運而生。

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