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題名 舞弊與失職之風險管理-以會計舞弊為分析案例
Managing risk of fraud and misconduct – a case study of one accounting scandal作者 蔡櫂檠
Tsai, Daphne貢獻者 吳文傑
Wu, Jack
蔡櫂檠
Daphne Tsai關鍵詞 會計欺詐
會計醜聞
不當行為
內部控制
內部審計
Accounting fraud
Accounting scandal
Misconduct
Internal control
Internal Audit日期 2020 上傳時間 5-二月-2020 17:45:23 (UTC+8) 摘要 無
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.This 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.After 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.參考文獻 English Reference:Kristin A. Kennedy (2012), An Analysis of Fraud: Causes, Prevention, and Notable Cases, thesis for the Honors Theses and Capstones, University of New HampshireSarbanes-Oxley Act of 2002, et seq. (2002).Dowd, Kayla. (2016). A Comparison of Accounting Fraud Before and After Sarbanes-Oxley. In BSU Honors Program Theses and Projects. Item 165, Bridgewater State UniversitySaldana, Johnny, Patricia Leavy, and Natasha Beretvas. Fundamentals of Qualitative Research, edited by Johnny Saldana, et al., Oxford University Press, USA, 2011.Fraud Act 2006, UK. (2006)Mudzamir Mohamed (2013). Countering Fraud in the Insurance Industry:A Case Study of Malaysia., thesis for the degree of Doctor of Philosophy of the University of PortsmouthACFE (2018). Report To The Nations: On Occupational Fraud And Abuse 2018. US: Association Of Certified Fraud Examiner (ACFE)OECD (2015). Principles of Corporate Governance: OECD Report to G20 Finance Ministers and Central Bank GovernorsOlga Bubilek (2017). Importance of Internal Audit and Internal Control in an organization – Case Study., International Business Degree Thesis for Bachelor of Business AdministrationChinese Reference: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。Reference Websites:John 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-2002Chukwunedu O.S., Okafor G.O. & Ofoegbu G.N. (2013): Corporate Fraud in Nigeria- A Two Case Study. Available at:https://www.researchgate.net/publication/262300127_Corporate_Fraud_in_Nigeria-_A_Two_Case_StudyMargaret Rouse (2018): Sarbanes-Oxley Act (SOX). Available at:https://searchcio.techtarget.com/definition/Sarbanes-Oxley-ActJerry Ravi, Alan Frank & Brain Ferrara (2017): J-SOX Versus U.S. Sarbanes Oxley Act Specifics of J-SOX Requirements. Available at:https://www.eisneramper.com/j-sox-sarbanes-oxley-act/Moody, Mandy (2013): Lehman Brothers: Accounting Left to Interpretation. Available at:https://www.fraudconferencenews.com/home/2013/6/24/lehman-brothers-accounting-left-to-interpretationWikipedia contributors. Olympus scandal. Wikipedia, The Free Encyclopedia. Available at:https://en.wikipedia.org/w/index.php?title=Olympus_scandal&oldid=894257470.Accessed April 26, 2019John Dudovskiy (2018): The Ultimate Guide to Writing a Dissertation in Business Studies: A Step-by-Step Assistance. Available at:https://research-methodology.net/research-methods/qualitative-research/case-studies/For Burton’s Legal Thesaurus:Burton’s Legal Thesaurus, 4E. S.v. "Fraud." Retrieved April 29 2019. Available at:https://legal-dictionary.thefreedictionary.com/FraudAccounting fraud. BusinessDictionary.com. Retrieved April 25, 2019. Available at:http://www.businessdictionary.com/definition/accounting-fraud.htmlNeil Gerber. (2007): Occupational Fraud and Abuse, Part I: Losses Suffered by Victim Organizations. Available at:https://peoriamagazines.com/ibi/2007/aug/occupational-fraud-and-abuseTracy Coenen: The Fraud Triangle and What You Can Do About It. Available at:https://www.allbusiness.com/the-fraud-triangle-and-what-you-can-do-about-it-4968017-1.htmlWikipedia contributors. (2019, April 19). Internal control. In Wikipedia, The Free Encyclopedia. Retrieved 02:34, May 2, 2019, Available at:https://en.wikipedia.org/w/index.php?title=Internal_control&oldid=893155115Coso.org. (2013). Welcome to COSO. [online] Available at: https://www.coso.org/Pages/default.aspxControls Framework: COSO Definition of Internal Control. Available at:http://www.controlsframework.com/definition.phpSurbhi S (2017): Difference Between Internal Control and Internal Audit. Available at:https://keydifferences.com/difference-between-internal-control-and-internal-audit.htmlJean-Grégoire Manoukian (2016): What’s the Difference Between Internal Audit & Internal Control? Available at:https://enablon.com/blog/2016/05/05/whats-the-difference-between-internal-audit-internal-controlIIA (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:https://na.theiia.org/standards-guidance/Public%20Documents/PP%20The%20Three%20Lines%20of%20Defense%20in%20Effective%20Risk%20Management%20and%20Control.pdfFUJIFILM 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.pdfFujixerox.com (n.d.). Corporate History [online] Available at:https://www.fujixerox.com/eng/company/profile/history/corporate.htmlFujixerox.co.nz (n.d.). About Fuji Xerox New Zealand [online] Available at:https://www.fujixerox.co.nz/en/Company/About-Fuji-Xerox-New-ZealandFUJIFILM Holdings Corporation (2017): Report on inappropriate accounting at overseas subsidiaries of Fuji Xerox Co., Ltd. Available at:https://www.fujifilmholdings.com/en/sustainability/message/01.htmlOccupational Safety and Health Administration: The Whistleblower Protection Program. Available at:https://www.whistleblowers.gov/WPAC (2015): Best Practices for Protecting Whistleblowers and Preventing and Addressing Retaliation. Available at:https://www.whistleblowers.gov/sites/default/files/2016-11/WPAC_BPR_42115.pdfJim Ratley (2012): Creating an Effective Whistleblower Program. Available at:https://www.securitymagazine.com/articles/83343-creating-an-effective-whistleblower-programDepartment of Defense Office of Inspector General: Comprehensive List of Fraud Indicators. Available at:https://www.dodig.mil/Portals/48/Documents/Components/Audit/IndicatorsOnly.pdf?ver=2017-10-06-112758-037×tamp=1507303733372 描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
105933018資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105933018 資料類型 thesis dc.contributor.advisor 吳文傑 zh_TW dc.contributor.advisor Wu, Jack en_US dc.contributor.author (作者) 蔡櫂檠 zh_TW dc.contributor.author (作者) 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 5-二月-2020 17:45:23 (UTC+8) - dc.date.available 5-二月-2020 17:45:23 (UTC+8) - dc.date.issued (上傳時間) 5-二月-2020 17:45:23 (UTC+8) - dc.identifier (其他 識別碼) G0105933018 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/128596 - 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.This 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.After 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 11.1. Background and Motivation for the Study 11.2. Methodology of the Study 11.3. Limitation of the Study 21.4. Framework of the Study 32. Fraud 52.1. Fraud Tringle 52.1.1. Definition of Fraud 52.1.2. Categories of Occupational Fraud 72.1.3. Cause of Fraud 92.1.4. Fraud Detection 112.2. Fraud Risk Management 122.2.1. Corporate Governance Framework 123. Internal Control 143.1. Definition 143.2. Internal Control Integrated Framework 153.2.1. The role of Internal Control in Organization 153.2.2. The Roles and Responsibilities of Internal Control 163.2.3. Internal Control Principles 173.3. Internal Audit and Internal Control 194. Case Study of Fuji Xerox Accounting Scandal 224.1. Company Overview 224.1.1. FH Background and Business Overview 224.1.2. FX Background and Business Overview 244.1.3. FXAP Background and Business Overview 254.2. Financial Scandal at FXNZ 264.2.1. FXNZ Background and Business Overview 264.2.2. Inappropriate Accounting Practice at FXNZ 274.2.3. Financial Statement Impact 354.2.4. Causes of Inappropriate Accounting Practice 394.3. Strengthening the Control Environment 414.3.1. Issues at FH 414.3.2. Action to prevent recurrence at FH 434.3.3. Issues at FX 444.3.4. Action to prevent recurrence at FX 464.3.5. Issues at FXAP 484.3.6. Action to prevent recurrence at FXAP 494.3.7. Action to prevent recurrence at FXNZ 515. Conclusion and Recommendation 52Reference 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:Kristin A. Kennedy (2012), An Analysis of Fraud: Causes, Prevention, and Notable Cases, thesis for the Honors Theses and Capstones, University of New HampshireSarbanes-Oxley Act of 2002, et seq. (2002).Dowd, Kayla. (2016). A Comparison of Accounting Fraud Before and After Sarbanes-Oxley. In BSU Honors Program Theses and Projects. Item 165, Bridgewater State UniversitySaldana, Johnny, Patricia Leavy, and Natasha Beretvas. Fundamentals of Qualitative Research, edited by Johnny Saldana, et al., Oxford University Press, USA, 2011.Fraud Act 2006, UK. (2006)Mudzamir Mohamed (2013). Countering Fraud in the Insurance Industry:A Case Study of Malaysia., thesis for the degree of Doctor of Philosophy of the University of PortsmouthACFE (2018). Report To The Nations: On Occupational Fraud And Abuse 2018. US: Association Of Certified Fraud Examiner (ACFE)OECD (2015). Principles of Corporate Governance: OECD Report to G20 Finance Ministers and Central Bank GovernorsOlga Bubilek (2017). Importance of Internal Audit and Internal Control in an organization – Case Study., International Business Degree Thesis for Bachelor of Business AdministrationChinese Reference: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。Reference Websites:John 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-2002Chukwunedu O.S., Okafor G.O. & Ofoegbu G.N. (2013): Corporate Fraud in Nigeria- A Two Case Study. Available at:https://www.researchgate.net/publication/262300127_Corporate_Fraud_in_Nigeria-_A_Two_Case_StudyMargaret Rouse (2018): Sarbanes-Oxley Act (SOX). Available at:https://searchcio.techtarget.com/definition/Sarbanes-Oxley-ActJerry Ravi, Alan Frank & Brain Ferrara (2017): J-SOX Versus U.S. Sarbanes Oxley Act Specifics of J-SOX Requirements. Available at:https://www.eisneramper.com/j-sox-sarbanes-oxley-act/Moody, Mandy (2013): Lehman Brothers: Accounting Left to Interpretation. Available at:https://www.fraudconferencenews.com/home/2013/6/24/lehman-brothers-accounting-left-to-interpretationWikipedia contributors. Olympus scandal. Wikipedia, The Free Encyclopedia. Available at:https://en.wikipedia.org/w/index.php?title=Olympus_scandal&oldid=894257470.Accessed April 26, 2019John Dudovskiy (2018): The Ultimate Guide to Writing a Dissertation in Business Studies: A Step-by-Step Assistance. Available at:https://research-methodology.net/research-methods/qualitative-research/case-studies/For Burton’s Legal Thesaurus:Burton’s Legal Thesaurus, 4E. S.v. "Fraud." Retrieved April 29 2019. Available at:https://legal-dictionary.thefreedictionary.com/FraudAccounting fraud. BusinessDictionary.com. Retrieved April 25, 2019. Available at:http://www.businessdictionary.com/definition/accounting-fraud.htmlNeil Gerber. (2007): Occupational Fraud and Abuse, Part I: Losses Suffered by Victim Organizations. Available at:https://peoriamagazines.com/ibi/2007/aug/occupational-fraud-and-abuseTracy Coenen: The Fraud Triangle and What You Can Do About It. Available at:https://www.allbusiness.com/the-fraud-triangle-and-what-you-can-do-about-it-4968017-1.htmlWikipedia contributors. (2019, April 19). Internal control. In Wikipedia, The Free Encyclopedia. Retrieved 02:34, May 2, 2019, Available at:https://en.wikipedia.org/w/index.php?title=Internal_control&oldid=893155115Coso.org. (2013). Welcome to COSO. [online] Available at: https://www.coso.org/Pages/default.aspxControls Framework: COSO Definition of Internal Control. Available at:http://www.controlsframework.com/definition.phpSurbhi S (2017): Difference Between Internal Control and Internal Audit. Available at:https://keydifferences.com/difference-between-internal-control-and-internal-audit.htmlJean-Grégoire Manoukian (2016): What’s the Difference Between Internal Audit & Internal Control? Available at:https://enablon.com/blog/2016/05/05/whats-the-difference-between-internal-audit-internal-controlIIA (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:https://na.theiia.org/standards-guidance/Public%20Documents/PP%20The%20Three%20Lines%20of%20Defense%20in%20Effective%20Risk%20Management%20and%20Control.pdfFUJIFILM 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.pdfFujixerox.com (n.d.). Corporate History [online] Available at:https://www.fujixerox.com/eng/company/profile/history/corporate.htmlFujixerox.co.nz (n.d.). About Fuji Xerox New Zealand [online] Available at:https://www.fujixerox.co.nz/en/Company/About-Fuji-Xerox-New-ZealandFUJIFILM Holdings Corporation (2017): Report on inappropriate accounting at overseas subsidiaries of Fuji Xerox Co., Ltd. Available at:https://www.fujifilmholdings.com/en/sustainability/message/01.htmlOccupational Safety and Health Administration: The Whistleblower Protection Program. Available at:https://www.whistleblowers.gov/WPAC (2015): Best Practices for Protecting Whistleblowers and Preventing and Addressing Retaliation. Available at:https://www.whistleblowers.gov/sites/default/files/2016-11/WPAC_BPR_42115.pdfJim Ratley (2012): Creating an Effective Whistleblower Program. Available at:https://www.securitymagazine.com/articles/83343-creating-an-effective-whistleblower-programDepartment of Defense Office of Inspector General: Comprehensive List of Fraud Indicators. Available at:https://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
