鑑識會計之分析與應用-以C公司為例;Analysis and Application Of Forensic Accounting -Taking C Company as an Example

NCU Institutional Repository > 管理學院 > 企業資源規劃（ERP）會計碩士在職專班 > 博碩士論文 > Item 987654321/86414

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题名:	鑑識會計之分析與應用-以C公司為例;Analysis and Application Of Forensic Accounting -Taking C Company as an Example
作者:	許杏齡;Hsu, Hsing-Ling
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	內部控制;鑑識會計;舞弊;Internal control;Forensic accounting;Fraud
日期:	2021-08-02
上传时间:	2021-12-07 12:45:57 (UTC+8)
出版者:	國立中央大學
摘要:	近年來層出不窮的舞弊事件及投資人保護中心代為提出之集體訴訟求償案件，顯示出即使公司具備內部控制制度仍無法表示各類型舞弊不會再發生；書面內部控制度及法令規範僅能發揮消極的約束及遏阻效果。內部控制制度有效性之維持，除透過內外部稽核單位定期查核以確認落實情形外，尚需仰賴公司管理階層定期進行內部控制自行檢查評估以確認制度之有效性、董事會善盡監督責任，以及主管機關完善且與時俱進之法令規範才能防範各類型舞弊案件再次發生。本研究採用個案研究法針對C公司進行研究，透過鑑識會計角度分析事前偵知C公司財務及非財務資訊異常之可能性，研究結果發現: 1.透過財務資訊分析可得知C公司之財務狀況異常於下市前早已有跡可循。 2.透過非財務資訊角度進行C公司之關係人交易、負債承諾及或有事項查核等作業分析，得知相關內部控制作業可能存在異常情形。 ;To maintaining the effectiveness of the internal control system, in addition to regular inspections through internal and external auditors to confirm the implementation status, it still need to rely on the company management to conduct regular internal control self-inspection and evaluation to confirm the effectiveness, and the board of directors fulfills its supervisory responsibilities. Besides, only the competent authorities′ perfect laws and regulations that keep pace with the times can prevent the recurrence of various types of fraud cases. This study adopts the case study method to conduct research on C Company, and analyze the possibility of detecting abnormalities in the financial and non-financial information of C Company from the perspective of forensic accounting. The results of the study found: 1.Through the analysis of financial information, it can be known that the abnormal financial situation of C company has been traced before the market. 2.From the perspective of non-financial information, conduct operational analysis of C company′s related party transactions, debt commitments, and contingency check, and learn that there may be abnormal situations in the relevant internal control operations.
显示于类别:	[企業資源規劃（ERP）會計碩士在職專班] 博碩士論文

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