The inside is controlled to want to reach enterprise's goal , improve business efficiency , strengthening enterprise's physique , promoting the mechanism with indispensable competitiveness of enterprises, Taiwan is going through August of 1995, staff's practicing fraud case at the basic level of maximum amount in a Taiwanese financial history --After country's ticket case causes great losses of country's ticket , ' the inside is controlled ' relevant topic boiling reporting , making a self-criticism without restraint. Several things of shaking compatriots will recur again in 2003 , will include: Incident of steal and sell customer's stock , the financial card of the bank happen in the same year and is stolen by side recording , national treasurying etc. that famous in October to speak to the staff of law office of law, the relevant newspapers and magazines mention the question that ' the inside is controlled ' again, this topic causes everybody's concern once again too.
This research case company, in order to set up the reason law lawyer's office of remarkable reputation for many years in the bar , only because the inside controls and causes the fraud case of breaking into the staff to defalcate improperly. This research audits the criterion communique No. 99 with U.S.A. ' check the financial statemant to the doing in the test amount that is deceived ' Three risk factors that the composition pointed out in (Conskderations of Fraud in a Financial Statement Audit ) practices fraud: Inducement and pressure (incentive/pressure), five major key elements of the attitude and rationalized (attitude/rationalization ) , and the chance (opportunity ) and composition that the inside control, control the environment , risk and assess , control the activity , information and communicate and supervise etc. to analyse the production reason of the incident and disappearance of controlling the system of inside that this case practice fraud. The result shows , an office lacks the system to restrain, totally places the control of different potential risks of the office on people's moral character , must examine the system in proper and management way again in fact.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0911106-152121 |
| Date | 11 September 2006 |
| Creators | Lee, Ching-fen |
| Contributors | none, Huang,Jen-Jsung, Lo,Henry Y, none |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0911106-152121 |
| Rights | not_available, Copyright information available at source archive |
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