鑑識會計應用的範圍很廣，可大可小，大者可以是公司資金流向商業上的調查、涉及證券詐欺犯罪上的調查，而小者可以僅是個人車子意外經濟損失上的調查，故其偵查並無一定的標準作業程序，端視個案性質內容而定。 本文進行個案公司舞弊之偵測係分別以財務及非財務資訊面向進行分析，結果顯示個案公司在弊案發生前財務上有應收帳款收現天數較同業高、研發費用率較同業低、營業收入雖逐年成長，但現金流量卻為流出之情形，而在非財務上則有公司董事持股比率減少、董監股票質押比過高、激進認列營收傾向、轉投資多個以投資事業為營運項目的海外公司且有虧損情形、與關係人有借貸或為他人背書保證等情事，故個案公司在弊案爆發前，在相關財務及非財務資訊中，已有跡象顯示投資人需特別審慎留意其營運及財務狀況之情形。 ;The scope of forensic accounting applications is wide and can be large or small. The larger ones can be the investigation of the company’s capital flows and the investigation of securities fraud, while the small ones can only investigate the accidental economic losses of personal cars. There is no standard operating procedure for investigation, depending on the nature of the case. In this paper, the detection of corporate fraud is analyzed with financial and non-financial information. The results show that the case company has financial receivables is higher than their peers and the R&D expense ratio is lower than their peers before the fraud. Although the operating income has grown year by year, the cash flow is outflow. While in non-financial terms, the company′s directors′ shareholding ratio is reduced, the director and supervisor′s stock pledge ratio is too high, the radical recognition of revenue tends, transferred to invest in a number of oversas companies with investment as operating projects and have losses situation, and have a loan or endorse with a related person. Therefore, before the outbreak of fraud, the case company has shown signs in the financial and non-financial information that the investor needs to attention to its operational and financial situation.
