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Title:	查核人員對衍生性金融商品舞弊之瞭解程度-個案研析 The auditors` level of comprehending the fraud by using derivative financial instruments- cases analysis
Authors:	劉瑞玲 Liu, Jui Ling
Contributors:	馬秀如劉瑞玲 Liu, Jui Ling
Keywords:	舞弊衍生性金融商品檢察事務官 Fraud Derivatives Administrative prosecutor
Date:	2012
Issue Date:	2013-02-01 16:49:44 (UTC+8)
Abstract:	近年來，國內、外不少知名企業因操作衍生性金融商品而產生鉅額虧損。在歐美，如美國加州橘郡、安隆及英國霸菱銀行公司，在我國，則有中信金控(紅火案)、博達及中油等。這些公司均因操作複雜的衍生性金融商品而遭嚴重損失，而影響債權人、投資人及員工，亦使社會間接負擔龐大成本。本研究試圖彙總相關個案，探究此類型之手法及警訊；而查核人員之背景不同，有人有多年工作經驗，有人無；有人學法、有人學商。本研究以法律系與會計系學生，及檢察事務官偵查實務組與財經實務組為問卷受試者，瞭解法律及會計，及有無實務工作經驗者之查核人員間對衍生性金融商品舞弊手法及警訊的瞭解程度是否存有差異。本研究結果，發現查核人員對受查者以衍生性金融商品為舞弊工具之瞭解程度，以檢察事務官財經實務組瞭解程度最高，法律系學生瞭解程度最低，會計系學生略高於檢察事務官偵查實務組。檢察事務官有實務工作經驗，故對於偵測舞弊案件之瞭解程度顯著高於學生；然而，在情境有高度涉及衍生性金融商品時，查核人員是否有實務工作經驗則顯得不具差異性。亦即，即使具備實務工作經驗但非屬財經背景之實務工作者(檢察事務官偵查實務組)，其對衍生性金融商品為舞弊工具瞭解程度仍低於會計系學生。 In recent years, many well-known domestic and foreign enterprises arise from the huge losses due to the operation of derivative financial instruments. In Europe and the United States, such as California, Orange County, Enron and Barings bank, in domestic enterprises, such as Chinatrust Financial Holding Company - Red Fire Case, the Procomp Scandal and CPC Corporation. These companies suffered serious losses, affecting creditors, investors and employees, and also afford the huge cost of social overhead, due to the operation of complex financial instruments. This study attempts to summarize all the cases related, discussed about the tricks and red flags of this kind of fraud. Auditors have different backgrounds, some have work experience, and some do not; some study in law, some study in business. Through the poll(which is aimed at students of law and accounting department, and the administrative prosecutor in investigation practice group and finance practice group), the research measured auditors’ level of comprehending the fraud by using derivative financial instruments, and tried to find out whether the levels are different or not between majoring in accounting and in law and between auditors who whether have the practical work experience. The results of this study found that administrative prosecutor in finance practice group are the highest level of comprehending the fraud by using derivative financial instruments. The students major in law are the lowest level, and the students major in accounting are slightly higher than the administrative prosecutor in investigation practice group. The administrative prosecutor practical have work experience, so they are significantly higher than the students to understand the extent to detect cases of fraud. However, when the situations involve the height derivative financial instruments, to check whether the personnel of practical work experience with a difference does not seem. That is, when they have practical work experience in non-financial background, such as the administrative prosecutor in investigation practice group, the level of understanding of derivative financial instruments for fraud tools is still lower than the accounting students.
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Description:	碩士國立政治大學會計研究所 96353053 101
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0096353053
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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