在公家機關中，會計人員身處機關內部審核的最前線，扮演政府防範舞弊的重要角色，近年來鑑識會計日漸受到國內各行各業的重視，因此會計人員是否能運用鑑識會計技術，找出內部控制缺失之處，並加強舞弊偵測及防範，為一個可以努力的方向。 本研究以個案研究法，探討兩件報章雜誌曾報導過的公務人員舞弊貪瀆案件，站在機關會計人員的角度，設身處地進行調查，從了解舞弊事件的5W及1H開始，接著確定調查目的及建立假設，再進行鑑識調查及收集證據，最後依據調查結果來完善假設，並做成調查結論。根據研究結果指出，舞弊案件通常伴隨著內控缺失，藉由事後的調查結果，可得知如何做好事前預防，填補內部控制漏洞，也可得知事中會出現哪些警訊，提前偵測舞弊，降低嚴重性。 經研究結果歸納出五點結論：（1）注意舞弊紅旗警訊（2）加強會計人員鑑識會計知識（3）建立吹哨者保護制度（4）採用電腦輔助稽核技術（5）成立專責內部稽核小組。政府內部控制仍有許多類型，期望本研究之結論，針對其他不同之內部控制程序，也能達成舞弊偵測及預防之目的。;In public institutions, accountants are at the forefront of internal audits and play an important role in preventing fraud by the government. In recent years, forensic accounting has been increasingly valued by all walks of life in our country. Therefore, whether accountants can use forensic accounting techniques to find internal controlling the deficiencies and strengthening fraud detection and prevention is a direction that can be worked hard. This research uses a case study method to explore two previous cases of corruption and corruption by public servants. From the perspective of an accountant in an agency, the investigation begins with the 5W and 1H of the fraud incident, and then determines the purpose of the investigation and establishes the hypothesis. Then conduct forensic investigation and collect evidence, and finally complete the hypothesis based on the investigation results, and make the investigation conclusion. According to the research results, fraud cases are usually accompanied by a lack of internal control. With the results of subsequent investigations, we can learn how to prevent and fill internal control loopholes in advance, and we can also learn what warning signs will appear during the incident to detect fraud in advance. Reduce the severity. The results of the research have concluded five conclusions:(1) Pay attention to the red flag warning of fraud (2) Strengthen the accountant′s forensic accounting knowledge (3) Establish a whistleblower protection system (4) Adopt computer-aided audit technology (5) Establish a dedicated internal audit group. There are still many types of government internal control. It is hoped that the conclusions of this study can also achieve the purpose of fraud detection and prevention for other different internal control procedures.
