本文主要內容係針對銀行舞弊問題, 分析其原因, 對此提出防範對策。第一章緒論: 敘述本文研究動機、目的、範圍限制、主要假設、邏輯網、及章節之安排。第二章銀 行舞弊問題剖析, 首就銀行舞弊下一定義, 次就銀行舞弊原因作一詳究, 再次敘述舞 弊之影響及型態。第三章銀行舞弊防範對策一--基本之防範方法、人事政策、會計制 度、﹙基本防範方法包括１﹒職務劃分, ２﹒雙重控制, ３﹒工作輪調, ４﹒強迫休 假; 會計制度包括內部牽制制度﹚分就此三者提出防範策略。第四章銀行舞弊防範對 策二--有效稽核及其他控制: 分從內部稽核、外部稽核及其他控制﹙如實體安全控制 系統、強調品格正直、加強董事會力量。外部牽制等﹚提出對策。第五章銀行電腦舞 弊控制策略: 內容有銀行電腦化之趨勢、電腦舞弊案例分析、電腦之一般控制、應用 控制、線上即時系統控制及電腦稽核人員訓練等, 逐一探討。第六章結論及建議。

安控產業存在於市場上已有數十年的時間了，近十年來由於科技的突飛猛進，加上恐怖主義盛行，也帶動了這個產業的蓬勃發展。在2011年以後，安控產業預計將正式超過PC產業的產值，成為下一個明星產業。 雖說安控產業的前景一片看好，可是，馬上連想到的是PC產業的削價競爭。由於大陸安控產業的興起，全球安控產品的價格近年來也因此大幅滑落，未來，安控產業的業者若不尋找新的藍海，重新定位安控產業，則在低階的安控市場，很可見的將會都是大陸產品的天下。 本研究的目的在為安控產業找到新的價值與定位。由於安控產業的核心價值就是實時監控及遠端連線，對一個連鎖企業或跨國企業管理來說，其實可以提供一很實時的競爭資訊，進而可以使企業提升為實時企業。安控系統就如同經營者的雙眼，時時的監控著整個企業的運作，甚至可以透過智慧型影像辨識，主動蒐集所有可能的競爭資訊，盡可能極早期的發現問題所在，或是可以比競爭者更早發現新的商機。 本研究主要由兩個方向著手，一是策略風險管理，一是企業危機防範，藉由這兩個構面，加上動態價值鏈的重整與再鏈結，可以讓一個實時企業隨時都保持在低風險的境界。 / CCTV industry presence in the market for several decades, and over the past decade as technology advances, coupled with widespread terrorism also contributed to the rapid development of this industry. In many research institutions have done studies predict that after 2011, the revenue of CCTV industry will be more than PC industry, becoming the next rising star. Although the optimistic vision of CCTV industry, however, the same as PC industry, the price war is the first concern. Since the rise of China manufacturing, the prices of CCTV products have fallen dramatically. CCTV industry needs to find a new blue ocean to re-position CCTV industry; otherwise, China brands eventually will gain all the low level of CCTV market. The purpose of this study is trying to find a way to re-position the CCTV industry. As the core values of CCTV industry is the real-time monitoring and remote connection, for the management of chain-stores and multi-national enterprise, the CCTV can provide an unbeatable value to help them to be a real-time enterprise. A CCTV system is just like a pair of eyes to help managers to watch their enterprise all the time efficiently. In addition, through the intelligent image recognition, a CCTV system may collect all the possible competition information to help managers to find the business opportunities in a very early stage. This study includes two dimensions, strategic risk management and corporate crisis prevention. Based on the above two dimensions, coupled with the dynamic value chain, we can make a real-time enterprise maintained at a low-level risk state always.