题名

電腦查核風險要素之外部分析-以銀行業為例

并列篇名

External Analysis for Computer Auditing Risk Factors in Banking Industry

DOI

10.6735/JAFD.201109_4(2).0002

作者

林靜雯(Ching-Wen Lin);林靜怡(Ching-Yi Lin);陳冠學(Kuan-Hsueh Chen)

关键词

查核風險 ; 電腦查核 ; 決策實驗室分析法(DEMATEL) ; Auditing Risk ; Computer Auditing ; Decision Making Trial and Evaluation Laboratory (DEMATE )

期刊名称

會計與財金研究

卷期/出版年月

4卷2期(2011 / 09 / 01)

页次

15 - 28

内容语文

繁體中文

中文摘要

目前金融機構電子化程度增加,審計查核人員必頇確保其所蒐集電子憑證資料之正確性並進一步瞭解金融業特有的產業特性,以對金融業之查核風險因素進行最審慎客觀之評估,使查核風險降到最低。審計查核人員所提出的審計報告,能讓資訊使用者獲得正確資訊。查核人員在執行業務時,審計失敗的發生與否受到查核規劃影響。查核規劃時,查核證據蒐集多寡係建立於受查企業其查核風險(Detection Risk)的程度。查核風險的評估影響審計品質,查核風險的評估越正確客觀,越能降低查核風險帶來的審計失敗之威脅。本研究之主要目的在於:針對銀行業來找出實務界所認同之查核風險因子並探討各查核風險因子間之關聯性,以提供查核人員於進行銀行業審計工作時作為核風險評估之依據。最後,使審計在資訊不對稱之環境中亦能充分發揮監督之功能,提供正確無誤的資訊給企業及投資大眾,促進金融市場之穩定。

英文摘要

Financial institutions management reliance electronic auditing. Inspectors must ensure that its collection of electronic documents and further information about the financial features is correct. Inspectors check on the risk factors of the financial institution with the most careful and objective assessment to make the audit risk minimize. Audit failures occur or not affected by the audit plan and audit evidence of the amount collected by the investigation department was established in its detection risk level.The purpose of this study is to identify practices for the banking industry and to identify risk factors for the audit and the association between risk factors. To provide inspectors to carry out audit work, the banking industry as a nuclear risk assessment basis

主题分类 社會科學 > 財金及會計學
参考文献
  1. Al-ahmad Malkawi, N.M.M.,Alraja, M.N.,Alkhayer, T.(2010).Information Systems Auditing Applied Study at Banks Listed in the Damascus Stock Exchange Syria.European Journal of Economics, Finance and Administrative Sciences,21,119-133.
  2. Arens, A. A.,Elder, R. J.,Beaslsy, M. S.(2005).Auditing and Assurance Services: An Integrated Approach.Upper Saddle River. New Jersey:Prentice Hall.
  3. Barron, J.(2011).Tailoring the New Basel Regime: Many are already concerned that Basel III will hurt global trade finance, but will regulators listen?.Business Credit,113(1),18-20.
  4. Chan, Y. D.,Vasarhelyi, M.(2011).Innovation and practice of continuous auditing.International Journal of Accounting Information Systems,12,152-160.
  5. Chang, S. I.,Tsai, C. F.,Shih, D. H.,Hwang, C. L.(2008).The development of audit detection risk assessment system: Using the fuzzy theory and audit risk model.Expert Systems with Applications,35(3),1053-1067.
  6. Chou, C. C.,Chang, C. Janie(2010).Continuous auditing for web released financial information.Review of Accounting and Finance,9(1),4-32.
  7. Debreceny, R.,Lee, S. L.,Neo, W.,Toh, J. S.(2005).Employing generalized audit software in the financial services sector: Challenges and opportunities.Managerial Auditing Journal,20(6),605-618.
  8. Feltenstein, A.,Lagunoff, R.(2005).International versus Domestic Auditing of Bank Solvency.Journal of International Economics,67(1),73-96.
  9. Hung, Y. H.,Chou, S. C. T.,Tzeng, G. H.(2007).Knowledge Management Strategic Planning.IEEE International Conference on Information Reuse and Integration 2007,13(15),233-238.
  10. Kanagaretnam, k.,Krishnan, G.V.,Lobo, G.J.(2010).An Empirical Analysis of Auditor Independence in the Banking Industry.American Accountin Association,85(6),2011-2046.
  11. Khurana, I. K.,Raman, K. K.(2004).Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: evidence from Anglo-American countries.The Accounting Review,79(2),473-495.
  12. Kotb, A.,Roberts, C.(2011).The Impact of E-Business on the Audit Process: An Investigation of the Factors Leading to Change.International Journal of Auditing,15(3),150-175.
  13. Li, S.H.,Huang, S.M.,Lin, Y.C.G.(2007).Developing A Auditing Assistance System Based On Information Process Models.Journal of Computer Information Systems,48(1),2-13.
  14. Liou, J. J. H.,Yen, L.,Tzeng, G. H.(2008).Building an effective safety management system for airlines.Journal of Air Transport Management,14,20-26.
  15. Omoteso, K.,Patel, A.,Scott, P.(2010).Information and Communications Technology and Auditing: Current Implications and Future Directions.International Journal of Auditing,14(2),147-162.
  16. Shih, Kuang-Hsun(2010).Mobile Trading Experiences and the Endogenous Trading Signal System.African Journal of Business Management,4(2),282-298.
  17. Singleton, T.(2006).Generalized Audit Software:Effective and Efficient Tool Today's IT Audits.Information Systems Control Journal,2,1-3.
  18. Stanciu, V.(2010).Managing Operational Risk In Banks.Scientific Annals of the "Alexandru Ioan Cuza" University of Iasi: Economic Sciences Series,245-259.
  19. Tseng, M. L.(2009).Application of ANP and DEMATEL to evaluate the decision-making of municipal solid waste management in Metro Manila.Environmental Monitoring and Assessment,156(1-4),181-197.
  20. William, C.B.,Raymond, N.J.(2006).MODERN AUDITING: Assurance Services And The Integrity of Financial Reporting.New York:John & Sons Inc..
  21. William, F.,Messier, Jr.(2010).Opportunities for Task-Level Research within the Audit Process.International Journal of Auditing,14(3),320-328.
  22. Wu, W. W.(2007).Choosing knowledge management strategies by using a combined ANP and DEMATEL approach.Expert Systems with Applications,35,828-835.
  23. Wu, W. W.,Lee, Y. T.(2006).Developing global managers' competencies using the fuzzy DEMATEL method.Expert Systems with Applications,32,499-507.