Based on various materials produced by local and foreign scholars and accountants, the researchers of this study reorganized the control factors as shown in Table 3. Computer auditing items means items to be tested for auditing objectives (eg. Completeness or accuracy) via computer The last two auditing points (“balance of PPV item listed in the auditing personnel system” and “balance of IPV item listed in the auditing personnel system”) are not cited in the publications of experts and scholars. However, to meet the needs of a business circle, this research included these auditing points and examined their validity using expert questionnaires.