公司治理與財務報表舞弊─以S公司為例之個案研究

NCU Institutional Repository > 管理學院 > 高階主管企管（EMBA）碩士班 > 博碩士論文 > Item 987654321/80814

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题名:	公司治理與財務報表舞弊─以S公司為例之個案研究
作者:	謝秀芳;Hsieh, Hsiu-Fang
贡献者:	高階主管企管碩士班
关键词:	公司治理;鑑識會計;舞弊;corporate governance;forensic accounting;fraud
日期:	2019-05-16
上传时间:	2019-09-03 15:09:22 (UTC+8)
出版者:	國立中央大學
摘要:	上市櫃公司財報不實或舞弊，因具有隱蔽性、目的性、刻意性所以不易被發覺。即使在台灣上市櫃監管法令已日趨成熟時，又有專業的會計師團隊進行每季度的查帳，但仍每年都有財務舞弊的案件發生。要使資訊公開透明足以為投資大眾信任，除了政府加強監督的力量外，如何有效提升公司治理及內控，並且加強舞弊情節的預警，以達到預防及遏止上市櫃公司舞弊情節的再生，保障股東的權益，為本研究之核心問題。本研究是以S公司的個案為樣本，分析其危機發生前後的財務結構是否具有顯著差異性，以期在危機發生前若關注財務指標的變化，審計人員及內部稽核部門可以觀察出端倪，就可加強審計力度並運用舞弊查核技巧以防止弊端發生。同時探討個案公司在危機發生後公司治理及內控的改善及防弊。研究結果發現，舞弊手法多變、目的性各異，但在舞弊案件爆發前，自公開財務資訊中所揭露之財務面及非財務面訊息都有徵兆。而會計師及內部稽核部門除了依據法令執行例行的查核外，更應接受鑑識會計的相關知識及訓練，才能及時利用鑑識會計的查核手法發現問題並提出企業預警風險並加以防堵。;The listed company′s financial report is not real or fraudulent, because it is concealed, purposeful and intentional, so it is not easy to be found. Even in the Taiwan listed law and decrees has become mature, and have a professional accountant team audit by quarter, but the financial fraud cases occurrence every year. To make the information open and transparent be trusted by the public. The government must strengthen the power of supervision, how to improve corporate governance and internal control and internal audit, and strengthen fraud plot warning, in order to achieve the regeneration and suppression of listed company fraud plot, safeguard the shareholders, is the purpose of the research. This study takes S company′s as a sample to analyze whether the financial structure before and after the crisis is significantly different. In order to see if investors or auditors can observe the financial indicators when the crisis happens, At the same time in the study of corporate governance and internal audit after the crisis and the improvement of the antifraud. The results of the study showed that the fraud practices and the purpose is different. However, before the outbreak of the fraud cases, the financial and non-financial information disclosed by the public information Observatory are exposed. Accounting and internal auditor according to law and decrees to routine check, but should accept the knowledge and training of forensic accounting, in order to find the problem and put forward the enterprise risk warning and prevent it from the company’s and government’s database.
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