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| Title: | 內部控制缺失與舞弊型態之探討：以個案研究法分析和旺公司舞弊案件
Exploring Internal Control Weaknesses and Types of Fraud: A Case Study on Company HOWARM |
| Authors: | 陳佳怡
Chen, Chia-Yi |
| Contributors: | 張祐慈
Chang, Yu-Tzu
陳佳怡
Chen, Chia-Yi |
| Keywords: | 內部控制制度
內部控制缺失
舞弊型態
個案研究法
Internal control
Internal control weaknesses
Type of fraud
Case study |
| Date: | 2024 |
| Issue Date: | 2024-09-04 14:46:59 (UTC+8) |
| Abstract: | 本研究係以個案研究法分析和旺公司之舞弊案件，並根據其手法探討哪些內部控制缺失可能會導致舞弊產生。過去文獻指出，當公司的內部控制制度之執行狀況不佳時，將會提供員工大量進行舞弊的機會。本研究藉由蒐集法院判決書、財務報表、股東會年報等資訊，結合和旺公司內部控制程序或相關法規之規定，推測其內部控制缺失之節點。本研究結果顯示，和旺公司存有共計七項之內部控制缺失，包含印鑑的保管及使用、票據的保管及使用、土地過戶之流程、董事會議事錄編製流程、財務報表編製流程、背書保證之作業程序以及採購流程等，而董事長劉永祥之舞弊行為可能導因於上述多項缺失的存在，使得公司蒙受巨大的損害。對此，本研究進一步提供公司具體的改善建議，同時也讓會計師在執行查核工作時能對特定情況有所警覺。
This research uses a case study method to analyze the fraud case at HOWARM Company and explores which internal control weaknesses may lead to fraud. Prior literatures have shown that poor implementation of a company's internal control system provides employees with opportunities to commit fraud. By collecting information from court judgments, financial statements, annual shareholder reports, this research combines the internal control procedures or relevant regulations of HOWARM Company to infer the points of internal control deficiencies. The results of this study show that there have seven internal control weaknesses at HOWARM Company. Moreover, the fraudulent behavior of may be due to the existence of multiple weaknesses, causing significant damage to the company. In response, this research provides further improvement for the company, and also helps CPA to be more vigilant in specific situations during audit. |
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| Description: | 碩士
國立政治大學
會計學系
111353017 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353017 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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