金融舞弊防範之研究

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题名:	金融舞弊防範之研究
作者:	盧鎮興;Lu,Chen-Hsin
贡献者:	管理學院高階主管企管碩士班
关键词:	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
日期:	2008-04-08
上传时间:	2014-05-08 15:31:17 (UTC+8)
出版者:	國立中央大學
摘要:	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：一、推論金融弊案發生的原因。二、針對金融舞弊發生的原因，將之區分為內部因素與外部因素，其中內部因素主要包括四項因素：情境壓力、舞弊機會、人格特性、公司治理；外部因素則包括會計師、監管單位。三、進行問題與缺失的分析，並就其發生原因做歸屬，究竟其為內部因素或外部因素所造成，抑或兩者兼有之，最後並提出有效的防範對策。本研究以個案研究的方式進行探討，除了進行文獻探討，收集過去國內外相關的研究資料外，同時也針對相關金融舞弊議題及內部控制問題加以探討。本研究發現，無論國、內外之金融機構，皆有內部控制制度，但仍然發生舞弊事件。本研究所探討之國、內外舞弊案例，均係“人”踰越內部控制制度，以致讓舞弊者有舞弊機會。國際票券楊瑞仁舞弊案、霸菱集團李森舞弊案、大和銀行井口俊英舞弊案，係因經辦員或中低經理人踰越制度，而力霸集團舞弊案，係領導階層踰越制度而使內部控制制度完全失效，且已達公司治理毫無設防的範疇。如果，內部防線遭破壞後，外部之查核會計師或監管單位能發揮適時功能，加以糾正或監理，則尚能減低舞弊事件之傷害。反之，則拖延舞弊時間，造成更大的舞弊傷害。 ;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.
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