English  |  正體中文  |  简体中文  |  Items with full text/Total items : 78111/78111 (100%)
Visitors : 30583758      Online Users : 296
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version

    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/63787

    Title: 金融舞弊防範之研究
    Authors: 盧鎮興;Lu,Chen-Hsin
    Contributors: 管理學院高階主管企管碩士班
    Keywords: 發生的原因;舞弊防範;金融機構;金融舞弊;Anti-fraud;Cause of fraud;Financial fraud;Financial Intermediate
    Date: 2008-04-08
    Issue Date: 2014-05-08 15:31:17 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 近年來國、內外無不遭受金融舞弊之衝擊,對社會經濟產生龐大的負面影響。有鑑於金融舞弊所造成之損失,主管機關與金融機構無不致力於舞弊防範之工作。然而對於金融舞弊之防範,必須先瞭解金融舞弊發生的原因。據此,為了探討金融舞弊發生的原因,並提出防範對策,本研究以1995年以來,所爆發的國內、外重大金融舞弊案件及較具代表性的舞弊個案,包括國際票券公司楊瑞仁弊案(1995),力霸集團金融弊案(2007),英國霸菱銀行李森弊案(1995),日本大和銀行弊案(1995)等實務個案,探討下列主題:
    ;The adverse impact of financial fraud, not only on individuals and the commercial sector but even on national economic systems, is increasing rapidly worldwide. Seeing that the loss caused by financial fraud, the authorities and financial intermediates concentrate on the prevention of fraud. However, to prevent its happening, you must understand the cause of it. Thus, this research is based on significant financial fraud occurred since 1995, including the fraud of International Security Corp., the fraud of Rebar Group, the fraud of Barings Bank, and the fraud of Daiwa Bank to discuss topics as follows:
    1.Use case study to deduct the causes of financial fraud.
    2.The causes of financial fraud are distinguished as internal factors and external factors. Internal factors consist of four elements: Scenario pressure, fraud opportunity, characteristics, and corporate governance; External factors consist of Certified Public Account and supervision authority.
    3.Analyze the problems and disadvantages to make conclusions of whether fraud is caused by internal factors, external factors, or both. Thereafter, suggest effective anti- fraud policy.
    This research methodology is based on case study. The study focuses on the discussion of related financial fraud issues and internal control by collecting data worldwide and analyzing the information contained.
    This research discovers that both foreign and domestic financial intermediates execute internal control system, but frauds still occur once in a while. The case studies contained in this research all occurred because the employees overrided the internal control system, which allowed the perpetrators to grasp the opportunity to perpetrate frauds. The fraud of International Security Corp., the fraud of Barings Bank, and the fraud of Daiwa Bank occurred due to the employees or junior managers’ override of controls. Further, the fraud of Rebar Group’s management override of control makes the internal control system effortless and beyond the cooperate governance.
    If internal defense is broken, external auditing CPAs or the supervision authority redress timely, loss of fraud can still be minimized. On the contrary, as fraud period prolongs, fraud range enlarges.
    Appears in Collections:[高階主管企管(EMBA)碩士班] 博碩士論文

    Files in This Item:

    File Description SizeFormat

    All items in NCUIR are protected by copyright, with all rights reserved.

    社群 sharing

    ::: Copyright National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 隱私權政策聲明