| 摘要: | 近年來世界各國舞弊案頻傳，公司掏空案不時出現在報章媒體上，其中不乏涉及員工舞弊及財務報表舞弊，導致金融市場動蕩，投資人的權益受損及員工工作權不保，負責財務報表審計之外部會計師亦遭受到停簽或罰鍰之處分。然而案件送到法院審理後，藉由檢察官及相關鑑識專家之調查，將犯罪行為人所犯之罪證實後，紛紛將其起訴，繩之以法，若在舞弊案發生前，公司內部人員、會計師及外部的監理機構，能保持高度懷疑並運用鑑識會計之觀念，社會成本是否會因此而降低，是值得我們深入探討。
內部控制制度是企業在發展中，是不可或缺的一個管控機制，五大組成要素中，以控制環境為所有活動的基礎，尤其管理揭層的操守，更是所有人所看重。內部控制制度在運作良好的情形下，可以預防有心人士進行不法活動，若再配合吹哨者制度及外部獨立董事監理下，舞弊案應該可以下降許多，但往往很多的掏空舞弊案都是踰越控制，精心設計，因此適時的運用鑑識會計的觀念，舞弊就能早期發現早期治療。本研究是以一上櫃公司為例，進行探討並提出相關的建議。
關鍵字：鑑識會計、舞弊、內部控制
;In recent years, fraud cases have been spread frequently worldwide, and personnel who depleted the assets of company have been reported in newspapers and media from time to time. Many of them involved employee fraud and financial statement fraud, leading to turmoil in the financial market, damage to investors’ rights and insecurity of employees’ rights to work. The external certified public accountants who audited the financial statements were also subject to suspension of license or fines. However, after the case was sent to the court for trial, the prosecutors and relevant forensic experts confirmed the crimes committed by the criminal perpetrators, and then prosecuted them and brought them to justice. If the fraud case occurs, the company’s internal control owners, certified public accountants and external supervision agencies could maintain a high degree of professional skepticism and use the concept of forensic accounting. With that said, whether social cost would be decreased as a result, it is worthy of our in-depth discussion?
The internal control system is an continuing management and control mechanism in the development of an enterprise. Among the five major components, the control environment is the basis for all activities, especially
the ethics of management, which is regarded as the most essential behavior. When the internal control system is operating well, it can prevent interested parties from engaging in illegal activities. If combined with the whistleblower mechanism and the supervision of external independent directors, fraud cases should be dismissed, but many fraud cases overrode internal control and their illegal acts were not found or investigated with ease, so timely use of forensic accounting concepts, frauds can be detected and treated early. My essay takes an OTC company as an example to discuss and input my ideas on the selected company.
Key Words: Forensic accounting, Fraud, Internal control |
