题名

企業舞弊及有效之預防

并列篇名

Corporate Fraud and Effective Prevention

作者

詹素嬌(Su-Chiao Chan)；陳美嬪(Mei-Ping Chen)

关键词

舞弊 ； 內控 ； Fraud ； internal control

期刊名称

電腦稽核

卷期/出版年月

29期（2014 / 01 / 15）

页次

102 - 108

内容语文

繁體中文
中文摘要

全球經濟成長緩慢，導致企業獲利不佳，但是企業舞弊卻不減反升。本文整理近期國外相關專家的建議，針對容易產生舞弊的內控缺失、員工舞弊之行為警訊和舞弊類型、舞弊的預防和發現、何謂有效的企業內部控制作介紹，希望對企業主管在進行內部控制時有助益。
英文摘要

As the slow global economic growth leading to poor corporate performance, the frauds in company have not been diminished. This paper reviews and documents the recommendations from anti-fraud related experts in their viewpoints of internal control shortages, employee fraud behaviors, types of fraud, fraud prevention and detection. The paper benefits to corporate managers when conducting their internal controls.
主题分类 基礎與應用科學 > 資訊科學
参考文献
  1. Campbell, A. ( 2013) . Top 10 operational risks 2013. Operational Risk and Regulation 32- 39. Access at http://www.risk.net/operational-risk-and-regulation/news/2228959/top-10-operational-risks-for-2013
  2. (2012).Financial Management.
  3. Bryan, C.S.(2012).The role of the leadership fraud in deterrence.Financial Executive,28(2),20-23.
  4. Grippo, F.(2012).How to prevent, deter, and uncover fraud.Nonprofit world,30(1),22-24.
  5. Marks, J.T.(2012).A matter of ethics: Understanding the mind of a white-collar criminal.Financial Executive,28(9),31-34.
  6. Rossi, E.(2012).Five tips to reduce the risk of internal fraud.The CPA Journal,October,14-15.
  7. Tysiac, K.(2012).Small businesses, Big risk.Journal of Accountancy,214(2),38-43.
  8. Wiersema, W.H.(2012).Preventing financial fraud.Electrical Apparatus,65(7),30-31.
print cancel