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    题名: 查核人員對以房地產為舞弊工具之了解程度
    作者: 卞柏琪
    Pien, Po Chi
    贡献者: 馬秀如
    卞柏琪
    Pien, Po Chi
    关键词: 房地產
    舞弊
    查核人員
    real estate
    fraud
    auditors
    日期: 2010
    上传时间: 2013-09-05 14:27:17 (UTC+8)
    摘要: 2007年，力霸集團掏空案轟動社會，其中，舞弊者掏空友聯產險將近48億元，其所採用之手法即利用房地產評價困難之特性。近二年來，台灣部分地區房地產價格飆漲，情況嚴重。聯想二事，有心人趁此時機再利用房地產進行舞弊可能性不低，不禁令人憂慮。好在查核人員可能可以防堵該舞弊之發生，而其學識背景可能不同。
    本研究彙總相關之個案，試圖探討該種舞弊手段，並企圖瞭解對此種手段之了解程度，包括不同學識背景之查核人員了解程度是否不同。本研究以學生代替查核人員，所探討之二種不同學識背景為會計與地政；本研究透過問卷測量會計科系出身之查核人員對房地產評價與以房地產為工具之舞弊了解程度，是否與地政背景之查核人員存在差異。
    本研究透過個案研析，找出14項舞弊風險因子，並將其分為四類。在實證結果部分則發現，會計背景之查核人員在以房地產為工具之舞弊風險因子的了解程度上，不如地政背景之查核人員。不過，只有當情境高度涉及地政相關專業時，二種背景之查核人員所評估之該種舞弊風險差異才顯著，一般情境下，二者評估之能力沒有明顯差異。因此，本研究建議會計背景之查核人員應該多了解以房地產為工具之舞弊個案。另外，出於會計背景之查核人員在以房地產為工具之舞弊風險因子的了解程度上，仍有部分較佳；故本研究亦建議實務上如遇處理涉及房地產之案件或查核時，應同時指派地政背景與會計背景之查核人員。
    The case of Rebar Group in 2007 was a serious case in Taiwan. As one part of the case, the fraud in Union Insurance Co. was committed by using real estate as tools, because real estate is difficult in evaluation. In recent two years, there has been a situation that the real estate’s price goes very high in some areas of Taiwan. If we associate these two things, there may be a chance for someone to commit the fraud by using real estate as tools. Fortunately, auditors could prevent the occurrence of this kind of fraud; auditors might have different major.
    This research summarized all the cases related, discussed about the tricks of this kind of fraud, and tried to know whether the levels of the auditors in different major fields on these tricks are different or not. Trough the poll(which is aimed at students of accounting and land economics departments), the research measured auditors’ level of comprehending the fraud by using real estate as tools, and tried to find out whether the levels are different or not between auditors majoring in accounting and in land economics.
    Trough the cases, this research found 14 fraud risk factors, and classified them into 4 categories. On the other hand, the empirical results show auditors majoring in accounting are not as good as auditors majoring in land economics on comprehending this kind of fraud’s risk factors. Nevertheless, about the ability to evaluate the risk of this kind of fraud, there is no significant difference between auditors major in accounting and in land economics but in the situation highly involved the specialty of land economics. Thus, this research suggests auditors majoring in accounting should get more comprehending on the fraud cases committed by using real estate as tools. Additionally, due to auditors majoring in accounting perform better than whom majoring in land economics on some part of comprehending this kind of fraud’s risk factors, this research also suggests the one who dealing with the cases related to real estate should appoint auditors majoring in land economics and in accounting at the same time.
    參考文獻: 中文文獻
    江曉莉，2008，灰色的孤單，台北：皇冠文化。
    汪宛夫，2010，心機，瀋陽：萬卷。
    林左裕，2008，不動產投資管理，台北：智勝文化出版，元照總經銷。
    林左裕，2008，美國次級房貸風暴對台灣金融資產證券化及投資者之啟示，住宅學報，第17卷第1期(6月)：111-123。
    財團法人會計研究發展基金會，2006，查核財務報表對舞弊之考量，審計準則公報第四十三號公報。
    馬秀如、俞洪昭、施博文，2003，審計學，台北：國立空中大學。
    張金鶚，2003，房地產投資與市場分析－理論與實務，台北：張金鶚發行，華泰總經銷。
    梁仁旭、陳奉瑤，2009，不動產估價，台北：陳奉瑤發行，巨流政大書城總經銷。
    陳奉瑤、章倩儀，2006，不動產經營管理，台北：智勝文化出版，元照總經銷。
    郭厚村，2006，不動產估價概要－理論與實務，台北：新文京開發。
    橘玲，2002，洗錢，王蘊潔譯，台北：經濟新潮社。

    英文文獻
    Association of Certified Fraud Examiners. 2010. Report to the Nation on Occupational Fraud and Abuse. Austin, Texas: Association of Certified Fraud Examiners.
    Elder, R. J., M. S. Beasley,and A. A. Arens. 2008. Auditing and Assurance Services an Integrated Approach. Upper Saddle River, New Jersey: Pearson Education, Inc.
    Golden, T. W., S. L. Skalak, and M. M. Clayton. 2006. A Guide to Forensic Accounting Investigation. Hoboken, New Jersey: John Wiley &Sons.
    Wells, J. T., W. S. Albrecht, J. Bologna, G. Geis, and J. Robertson. 2007. Fraud Examiners Manual. Austin, Texas: Association of Certified Fraud Examiners.
    描述: 碩士
    國立政治大學
    會計研究所
    98353013
    99
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0098353013
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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