| 题名 |
舞弊稽核與鑑識會計對內部控制缺失之探討－以凱基銀行外匯交易損失為例 |
| 并列篇名 |
Absence of Internal Control by Fraud Auditing and Forensic Accounting- Take KGI Bank's Foreign Exchange Trading Losses as an Example |
| 作者 |
林宜隆(I-Long Lin)；楊慧茹(Hui-Ju Yang) |
| 关键词 |
內控內稽 ； 舞弊稽核 ； 日常活動犯罪理論之M-O-P ； 鑑識會計 ； Internal control and internal audit ； Fraud audit ； Routine activity theory M-O-P ； Forensic accounting |
| 期刊名称 |
電腦稽核 |
| 卷期/出版年月 |
39期（2019 / 01 / 31） |
| 页次 |
48 - 61 |
| 内容语文 |
繁體中文 |
| 中文摘要 |
近期國內發生凱基銀行外匯交易員於2018年4月間違規超額炒匯事件，以12.6億美元（約新台幣351億）操作加幣，最終導致810萬美元（約新台幣2.4億元）的虧損。金融監督管理委員會（以下簡稱金管會）經過調查後，認為違法行為期間較長、影響層面大，「凱基銀前、中、後台都失靈」，即為風險管理與內部控制制度之缺失，並重罰800萬元，並停止夜間交易3個月，該交易員也被命令解職。因此藉由凱基銀行弊案，針對金融機構，可能面臨的風險管理和內部內稽缺失，從透過舞弊稽核、日常活動犯罪理論之M-O-P與鑑識會計探討，提供金融機構在面臨內部稽核有新的方法，減少公司內部控制缺失。 |
| 英文摘要 |
Recently, the domestic foreign exchange traders of KGI Bank broke the excessive speculation in April 2018, operating the Canadian dollar for 1. 26 billion US dollars (about NT$ 35. 1 billion), which eventually led to a loss of 8. 1 million US dollars (about NT$ 240 million). After investigation, the Financial Supervision and Administration Commission (hereinafter referred to as the Financial Management Association) considered that the period of violations was long and the impact level was large. ＂KGI's front, middle and back office failed,＂ which is the lack of risk management and internal control systems. He was fined 8 million yuan and stopped trading for 3 months at night. The trader was also ordered to dismiss. Therefore, with the disadvantages of the KGI Bank, the risk management and internal internal auditing that may be faced by financial institutions, from the discussion of MOP and forensic accounting through fraud audits and Routine Activity Theory, provide banking financial institutions with new internal audits new method, Reduce the lack of internal audit of the company. |
| 主题分类 |
基礎與應用科學 >
資訊科學 |
| 参考文献 |
|
