In addition to providing an audit trail of each vehicle and employee, the SOS-03 has bi-direction phone conversation capability and emergency help call function.

The perpetrator oriented pedagogy is a new paradigm, is becoming a hot vocational education reform. This paper is to discuss the direction of higher vocational "audit basis," the application.

This paper tries to propose new direction of internal audit of new colleges and universities from the internal auditing profession and internal communication and so on.