| dc.contributor.advisor | 吳文傑 | zh_TW |
| dc.contributor.advisor | Wu, Jack | en_US |
| dc.contributor.author (Authors) | 蔡櫂檠 | zh_TW |
| dc.contributor.author (Authors) | Daphne Tsai | en_US |
| dc.creator (作者) | 蔡櫂檠 | zh_TW |
| dc.creator (作者) | Tsai, Daphne | en_US |
| dc.date (日期) | 2020 | en_US |
| dc.date.accessioned | 5-Feb-2020 17:45:23 (UTC+8) | - |
| dc.date.available | 5-Feb-2020 17:45:23 (UTC+8) | - |
| dc.date.issued (上傳時間) | 5-Feb-2020 17:45:23 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0105933018 | en_US |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=147403 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 國際經營管理英語碩士學位學程(IMBA) | zh_TW |
| dc.description (描述) | 105933018 | zh_TW |
| dc.description.abstract (摘要) | 無 | zh_TW |
| dc.description.abstract (摘要) | Corporate fraud has been the significant impact on the financial statement in the past decades and always the headlines of the national news around the world.\nThis thesis mainly discusses the corporate fraud by examination the literature review related to the fraud and its relationship with internal control and internal audit. One accounting fraud within on Japanese listed company is selected to bring up for discussion which detail analysis on its background, the cause of its accounting fraud and the consequence caused.\nAfter reviewing the literature and detail analysis on one accounting fraud, it is important that the corporation to establish an ethical education between employees and executives within the company including strong corporate governance and enhance internal control and audit procedures. | en_US |
| dc.description.tableofcontents | 1. Introduction 1\n1.1. Background and Motivation for the Study 1\n1.2. Methodology of the Study 1\n1.3. Limitation of the Study 2\n1.4. Framework of the Study 3\n2. Fraud 5\n2.1. Fraud Tringle 5\n2.1.1. Definition of Fraud 5\n2.1.2. Categories of Occupational Fraud 7\n2.1.3. Cause of Fraud 9\n2.1.4. Fraud Detection 11\n2.2. Fraud Risk Management 12\n2.2.1. Corporate Governance Framework 12\n3. Internal Control 14\n3.1. Definition 14\n3.2. Internal Control Integrated Framework 15\n3.2.1. The role of Internal Control in Organization 15\n3.2.2. The Roles and Responsibilities of Internal Control 16\n3.2.3. Internal Control Principles 17\n3.3. Internal Audit and Internal Control 19\n4. Case Study of Fuji Xerox Accounting Scandal 22\n4.1. Company Overview 22\n4.1.1. FH Background and Business Overview 22\n4.1.2. FX Background and Business Overview 24\n4.1.3. FXAP Background and Business Overview 25\n4.2. Financial Scandal at FXNZ 26\n4.2.1. FXNZ Background and Business Overview 26\n4.2.2. Inappropriate Accounting Practice at FXNZ 27\n4.2.3. Financial Statement Impact 35\n4.2.4. Causes of Inappropriate Accounting Practice 39\n4.3. Strengthening the Control Environment 41\n4.3.1. Issues at FH 41\n4.3.2. Action to prevent recurrence at FH 43\n4.3.3. Issues at FX 44\n4.3.4. Action to prevent recurrence at FX 46\n4.3.5. Issues at FXAP 48\n4.3.6. Action to prevent recurrence at FXAP 49\n4.3.7. Action to prevent recurrence at FXNZ 51\n5. Conclusion and Recommendation 52\nReference 56 | zh_TW |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0105933018 | en_US |
| dc.subject (關鍵詞) | 會計欺詐 | zh_TW |
| dc.subject (關鍵詞) | 會計醜聞 | zh_TW |
| dc.subject (關鍵詞) | 不當行為 | zh_TW |
| dc.subject (關鍵詞) | 內部控制 | zh_TW |
| dc.subject (關鍵詞) | 內部審計 | zh_TW |
| dc.subject (關鍵詞) | Accounting fraud | en_US |
| dc.subject (關鍵詞) | Accounting scandal | en_US |
| dc.subject (關鍵詞) | Misconduct | en_US |
| dc.subject (關鍵詞) | Internal control | en_US |
| dc.subject (關鍵詞) | Internal Audit | en_US |
| dc.title (題名) | 舞弊與失職之風險管理-以會計舞弊為分析案例 | zh_TW |
| dc.title (題名) | Managing risk of fraud and misconduct – a case study of one accounting scandal | en_US |
| dc.type (資料類型) | thesis | en_US |
| dc.relation.reference (參考文獻) | English Reference:\n\nKristin A. Kennedy (2012), An Analysis of Fraud: Causes, Prevention, and Notable Cases, thesis for the Honors Theses and Capstones, University of New Hampshire\n\nSarbanes-Oxley Act of 2002, et seq. (2002).\n\nDowd, Kayla. (2016). A Comparison of Accounting Fraud Before and After Sarbanes-Oxley. In BSU Honors Program Theses and Projects. Item 165, Bridgewater State University\n\nSaldana, Johnny, Patricia Leavy, and Natasha Beretvas. Fundamentals of Qualitative Research, edited by Johnny Saldana, et al., Oxford University Press, USA, 2011.\n\nFraud Act 2006, UK. (2006)\n\nMudzamir Mohamed (2013). Countering Fraud in the Insurance Industry:\nA Case Study of Malaysia., thesis for the degree of Doctor of Philosophy of the University of Portsmouth\n\nACFE (2018). Report To The Nations: On Occupational Fraud And Abuse 2018. US: Association Of Certified Fraud Examiner (ACFE)\n\nOECD (2015). Principles of Corporate Governance: OECD Report to G20 Finance Ministers and Central Bank Governors\n\nOlga Bubilek (2017). Importance of Internal Audit and Internal Control in an organization – Case Study., International Business Degree Thesis for Bachelor of Business Administration\n\nChinese Reference:\n李美玲 (2012)，從鑑識會計探究舞弊行為的偵調，東吳大學會計學系碩士在職專班碩士學位論文。\nReference Websites:\nJohn R. Clemency & LeGrande Simith (2002) Corporate Fraud: Where Should the Buck Really Stop? Corporate Fraud Perspective 2002. Available at: https://www.abi.org/abi-journal/corporate-fraud-where-should-the-buck-really-stop-corporate-fraud-perspective-2002\n\nChukwunedu O.S., Okafor G.O. & Ofoegbu G.N. (2013): Corporate Fraud in Nigeria- A Two Case Study. Available at:\nhttps://www.researchgate.net/publication/262300127_Corporate_Fraud_in_Nigeria-_A_Two_Case_Study\n\nMargaret Rouse (2018): Sarbanes-Oxley Act (SOX). Available at:\nhttps://searchcio.techtarget.com/definition/Sarbanes-Oxley-Act\n\nJerry Ravi, Alan Frank & Brain Ferrara (2017): J-SOX Versus U.S. Sarbanes Oxley Act Specifics of J-SOX Requirements. Available at:\nhttps://www.eisneramper.com/j-sox-sarbanes-oxley-act/\n\nMoody, Mandy (2013): Lehman Brothers: Accounting Left to Interpretation. Available at:\nhttps://www.fraudconferencenews.com/home/2013/6/24/lehman-brothers-accounting-left-to-interpretation\n\nWikipedia contributors. Olympus scandal. Wikipedia, The Free Encyclopedia. Available at:\nhttps://en.wikipedia.org/w/index.php?title=Olympus_scandal&oldid=894257470.\nAccessed April 26, 2019\n\nJohn Dudovskiy (2018): The Ultimate Guide to Writing a Dissertation in Business Studies: A Step-by-Step Assistance. Available at:\nhttps://research-methodology.net/research-methods/qualitative-research/case-studies/\n\nFor Burton’s Legal Thesaurus:\nBurton’s Legal Thesaurus, 4E. S.v. "Fraud." Retrieved April 29 2019. Available at:\nhttps://legal-dictionary.thefreedictionary.com/Fraud\n\n\nAccounting fraud. BusinessDictionary.com. Retrieved April 25, 2019. Available at:\nhttp://www.businessdictionary.com/definition/accounting-fraud.html\n\nNeil Gerber. (2007): Occupational Fraud and Abuse, Part I: Losses Suffered by Victim Organizations. Available at:\nhttps://peoriamagazines.com/ibi/2007/aug/occupational-fraud-and-abuse\n\nTracy Coenen: The Fraud Triangle and What You Can Do About It. Available at:\nhttps://www.allbusiness.com/the-fraud-triangle-and-what-you-can-do-about-it-4968017-1.html\n\nWikipedia contributors. (2019, April 19). Internal control. In Wikipedia, The Free Encyclopedia. Retrieved 02:34, May 2, 2019, Available at:\nhttps://en.wikipedia.org/w/index.php?title=Internal_control&oldid=893155115\n\nCoso.org. (2013). Welcome to COSO. [online] Available at: https://www.coso.org/Pages/default.aspx\n\nControls Framework: COSO Definition of Internal Control. Available at:\nhttp://www.controlsframework.com/definition.php\n\nSurbhi S (2017): Difference Between Internal Control and Internal Audit. Available at:\nhttps://keydifferences.com/difference-between-internal-control-and-internal-audit.html\n\nJean-Grégoire Manoukian (2016): What’s the Difference Between Internal Audit & Internal Control? Available at:\nhttps://enablon.com/blog/2016/05/05/whats-the-difference-between-internal-audit-internal-control\n\nIIA (2013). IIA Position Paper: The Three Lines Of Defense In Effective Risk Manage-ment And Control. 1st ed. [ebook] The Institute of Internal Auditors. Available at:\nhttps://na.theiia.org/standards-guidance/Public%20Documents/PP%20The%20Three%20Lines%20of%20Defense%20in%20Effective%20Risk%20Management%20and%20Control.pdf\n\nFUJIFILM Holdings Corporation (2017). FUJIFILM Holding Corporation Independent Investigative Committee (IIC) report (2017) [ebook] Available at: https://www.fujifilmholdings.com/en/pdf/investors/finance/materials/ff_irdata_investigation_001e.pdf\n\nFujixerox.com (n.d.). Corporate History [online] Available at:\nhttps://www.fujixerox.com/eng/company/profile/history/corporate.html\n\nFujixerox.co.nz (n.d.). About Fuji Xerox New Zealand [online] Available at:\nhttps://www.fujixerox.co.nz/en/Company/About-Fuji-Xerox-New-Zealand\n\nFUJIFILM Holdings Corporation (2017): Report on inappropriate accounting at overseas subsidiaries of Fuji Xerox Co., Ltd. Available at:\nhttps://www.fujifilmholdings.com/en/sustainability/message/01.html\n\nOccupational Safety and Health Administration: The Whistleblower Protection Program. Available at:\nhttps://www.whistleblowers.gov/\n\nWPAC (2015): Best Practices for Protecting Whistleblowers and Preventing and Addressing Retaliation. Available at:\nhttps://www.whistleblowers.gov/sites/default/files/2016-11/WPAC_BPR_42115.pdf\n\nJim Ratley (2012): Creating an Effective Whistleblower Program. Available at:\nhttps://www.securitymagazine.com/articles/83343-creating-an-effective-whistleblower-program\n\nDepartment of Defense Office of Inspector General: Comprehensive List of Fraud Indicators. Available at:\nhttps://www.dodig.mil/Portals/48/Documents/Components/Audit/IndicatorsOnly.pdf?ver=2017-10-06-112758-037×tamp=1507303733372 | zh_TW |
| dc.identifier.doi (DOI) | 10.6814/NCCU202000063 | en_US |
