1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 內部控制缺失與舞弊型態之探討：以個案研究法分析和旺公司舞弊案件
Exploring Internal Control Weaknesses and Types of Fraud: A Case Study on Company HOWARM
作者 陳佳怡
Chen, Chia-Yi
貢獻者 張祐慈
Chang, Yu-Tzu
陳佳怡
Chen, Chia-Yi
關鍵詞 內部控制制度
內部控制缺失
舞弊型態
個案研究法
Internal control
Internal control weaknesses
Type of fraud
Case study
日期 2024
上傳時間 4-Sep-2024 14:46:59 (UTC+8)
摘要 本研究係以個案研究法分析和旺公司之舞弊案件，並根據其手法探討哪些內部控制缺失可能會導致舞弊產生。過去文獻指出，當公司的內部控制制度之執行狀況不佳時，將會提供員工大量進行舞弊的機會。本研究藉由蒐集法院判決書、財務報表、股東會年報等資訊，結合和旺公司內部控制程序或相關法規之規定，推測其內部控制缺失之節點。本研究結果顯示，和旺公司存有共計七項之內部控制缺失，包含印鑑的保管及使用、票據的保管及使用、土地過戶之流程、董事會議事錄編製流程、財務報表編製流程、背書保證之作業程序以及採購流程等，而董事長劉永祥之舞弊行為可能導因於上述多項缺失的存在，使得公司蒙受巨大的損害。對此，本研究進一步提供公司具體的改善建議，同時也讓會計師在執行查核工作時能對特定情況有所警覺。
This research uses a case study method to analyze the fraud case at HOWARM Company and explores which internal control weaknesses may lead to fraud. Prior literatures have shown that poor implementation of a company's internal control system provides employees with opportunities to commit fraud. By collecting information from court judgments, financial statements, annual shareholder reports, this research combines the internal control procedures or relevant regulations of HOWARM Company to infer the points of internal control deficiencies. The results of this study show that there have seven internal control weaknesses at HOWARM Company. Moreover, the fraudulent behavior of may be due to the existence of multiple weaknesses, causing significant damage to the company. In response, this research provides further improvement for the company, and also helps CPA to be more vigilant in specific situations during audit.
參考文獻 馬秀如，1998，內部控制：整體架構，馬秀如譯，台北：財團法人中華民國會計研究發展基金會。 馬嘉應、張先治與張力，2006，內部控制制度應用與執行之研究（上）定期稽核與管理 確保內控有效性，會計研究月刊，第243期：110-118。 資誠聯合會計師事務所，2018，2018年臺灣經濟犯罪與舞弊調查，網址：https://www.pwc.tw/zh/publications/topic-report/assets/2018-taiwan-economic-crime-and-fraud-survey.pdf，搜尋日期：2023年10月27日。 Altamuro, J., and A. Beatty. 2010. How does internal control regulation affect financial reporting? Journal of Accounting and Economics 49 (1-2): 58-74. Apostolou, B. A., J. M. Hassell, S. A. Webber, and G. E. Sumners. 2001. The relative importance of management fraud risk factors. Behavioral Research in Accounting 13 (1): 1-24. Ashforth, B. E., and V. Anand. 2003. The normalization of corruption in organizations. Research in Organizational Behavior 25: 1-52. Baldock, G. 2016. The perception of corruption across Europe, Middle East and Africa. Journal of Financial Crime 23 (1): 119-131. Beneish, M. D. 1999. The detection of earning manipulation. Financial Analysts Journal 55 (5): 24-36. Button, M., D. Blackbourn, C. Lewis, and D. Shepherd. 2015. Uncovering the hidden cost of staff fraud: an assessment of 45 cases in the UK. Journal of Financial Crime 22 (2): 170-183. Caplan, D. 1999. Internal controls and the detection of management fraud. Journal of Accounting Research 37 (1): 101-117. Cheng, Q., B. W. Goh, and J. B. Kim. 2018. Internal control and operational efficiency. Contemporary Accounting Research 35 (2): 1102-1139. Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2013. Internal Control-Integrated Framework. New York, NY: COSO. Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2023. Achieving effective internal control over sustainability reporting (ICSR): Building trust and confidence through the COSO Internal Control-Integrated Framework. Available at: https://www.coso.org/_files/ugd/719ba0_0b33989b84454d1682399 ab5c71e49cb.pdf. Accessed: May 11, 2024. Cressey, D. R. 1953. Other People’s Money: A Study in the Social Psychology of Embezzlement. New York, NY: Free Press. Cunningham, L. A. 2003. The appeal and limits of internal controls to fight fraud, terrorism, other ills. Journal of Corporation Law 29 (2): 267-336. Dimitrijevic, D., V. Milovanovic, and V. Stancic. 2015. The role of a company’s internal control system in fraud prevention. Financial Internet Quarterly 11 (3): 34-44. Donelson, D. C., M. S. Ege, and J. M. McInnis. 2017. Internal control weaknesses and financial reporting fraud. Auditing: A Journal of Practice & Theory 36 (3): 45-69. Doyle, J., W. Ge, and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44 (1-2): 193-223. Eisenhardt, K.M. 1989. Building theories from case study research. Academy of Management Review 14 (4): 532-550. Ge, W., and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes‐Oxley Act. Accounting Horizons 19 (3): 137-158. Hermanson, D. R., J. L. Smith, and N. M. Stephens. 2012. How effective are organizations' internal controls? Insights into specific internal control elements. Current Issues in Auditing 6 (1): A31-A50. Hollis, A. S., W. C. Daniel, and R. K. William. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1-2): 166-192. Johnstone, K., C. Li, and K. H. Rupley. 2011. Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation. Contemporary Accounting Research 28 (1): 331-383. Kim, J. B., B. Y. Song, and L. Zhang. 2011. Internal control weakness and bank loan contracting: Evidence from SOX Section 404 disclosures. The Accounting Review 86 (4): 1157-1188. Krambia‐Kapardis, M., and A. Zopiatis. 2010. Investigating incidents of fraud in small economies: the case for Cyprus. Journal of Financial Crime 17 (2): 195-209. Lokanan, M. E. 2014. How senior managers perpetuate accounting fraud? Lessons for fraud examiners from an instructional case. Journal of Financial Crime 21 (4): 411-423. Matsumura, E. M., and R. R. Tucker. 1992. Fraud detection: A theoretical foundation. Accounting Review 67 (4): 753-782. Miller, R. L., and J. D. Brewer. 2003. The A-Z of Social Research: A Dictionary of Key Social Science Research Concepts. London, UK: Sage. Munsif, V., K. Raghunandan, and D. V. Rama. 2012. Internal control reporting and audit report lags: Further evidence. Auditing: A Journal of Practice & Theory 31 (3): 203-218. Omar, M., A. Nawawi, and A. S. A. Puteh Salin. 2016. The causes, impact and prevention of employee fraud: A case study of an automotive company. Journal of Financial Crime 23 (4): 1012-1027. Oradi, J., K. Asiaei, and Z. Rezaee. 2020. CEO financial background and internal control weaknesses. Corporate Governance: An International Review 28 (2): 119-140. PricewaterhouseCoopers (PwC). 2020. Fighting fraud: A never-ending battle. PwC’s global economic crime and fraud survey. Available at: https://www.pwc.com/gx/en /forensics/gecs-2020/pdf/global-economic-crime-and-fraud-survey-2020.pdf. Accessed: October 23, 2023. Rae, K., and N. Subramaniam. 2008. Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. Managerial Auditing Journal 23 (2): 104-124. Skaife, H. A., D. Veenman, and D. Wangerin. 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics 55 (1): 91-110. Trompeter, G. M., T. D. Carpenter, N. Desai, K. L. Jones, and R. A. Riley. 2013. A synthesis of fraud-related research. Auditing: A Journal of Practice & Theory 32 (Supplement 1): 287-321. Yin, R. K. 2014. Case Study Research: Design and Methods. Thousand Oaks, CA: Sage. Zahra, S. A., R. L. Priem, and A. A. Rasheed. 2005. The antecedents and consequences of top management fraud. Journal of Management 31 (6): 803-828. Zakaria, K. M., A. Nawawi, and A. S. A. P. Salin. 2016. Internal controls and fraud–empirical evidence from oil and gas company. Journal of Financial Crime 23 (4): 1154-1168. Zhang, Y., J. Zhou, and N. Zhou. 2007. Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy 26 (3): 300-327.
描述 碩士
國立政治大學
會計學系
111353017
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111353017
資料類型 thesis
dc.contributor.advisor 張祐慈zh_TW
dc.contributor.advisor Chang, Yu-Tzuen_US
dc.contributor.author (Authors) 陳佳怡zh_TW
dc.contributor.author (Authors) Chen, Chia-Yien_US
dc.creator (作者) 陳佳怡zh_TW
dc.creator (作者) Chen, Chia-Yien_US
dc.date (日期) 2024en_US
dc.date.accessioned 4-Sep-2024 14:46:59 (UTC+8)-
dc.date.available 4-Sep-2024 14:46:59 (UTC+8)-
dc.date.issued (上傳時間) 4-Sep-2024 14:46:59 (UTC+8)-
dc.identifier (Other Identifiers) G0111353017en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/153330-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 111353017zh_TW
dc.description.abstract (摘要) 本研究係以個案研究法分析和旺公司之舞弊案件，並根據其手法探討哪些內部控制缺失可能會導致舞弊產生。過去文獻指出，當公司的內部控制制度之執行狀況不佳時，將會提供員工大量進行舞弊的機會。本研究藉由蒐集法院判決書、財務報表、股東會年報等資訊，結合和旺公司內部控制程序或相關法規之規定，推測其內部控制缺失之節點。本研究結果顯示，和旺公司存有共計七項之內部控制缺失，包含印鑑的保管及使用、票據的保管及使用、土地過戶之流程、董事會議事錄編製流程、財務報表編製流程、背書保證之作業程序以及採購流程等，而董事長劉永祥之舞弊行為可能導因於上述多項缺失的存在，使得公司蒙受巨大的損害。對此，本研究進一步提供公司具體的改善建議，同時也讓會計師在執行查核工作時能對特定情況有所警覺。zh_TW
dc.description.abstract (摘要) This research uses a case study method to analyze the fraud case at HOWARM Company and explores which internal control weaknesses may lead to fraud. Prior literatures have shown that poor implementation of a company's internal control system provides employees with opportunities to commit fraud. By collecting information from court judgments, financial statements, annual shareholder reports, this research combines the internal control procedures or relevant regulations of HOWARM Company to infer the points of internal control deficiencies. The results of this study show that there have seven internal control weaknesses at HOWARM Company. Moreover, the fraudulent behavior of may be due to the existence of multiple weaknesses, causing significant damage to the company. In response, this research provides further improvement for the company, and also helps CPA to be more vigilant in specific situations during audit.en_US
dc.description.tableofcontents 壹、緒論 1 一、研究背景及動機 1 二、研究目的 4 三、研究問題及流程 5 貳、文獻探討 7 一、內部控制與內部控制缺失 7 二、舞弊 11 三、總結 14 參、臺灣內部控制發展沿革 15 肆、研究方法及步驟 19 一、個案研究法 19 (一)分析舞弊手法 20 (二)推測內部控制缺失 20 (三)提供改善建議 20 二、個案選擇之方法及原則 21 三、個案資料蒐集方法 21 伍、個案介紹 22 一、公司簡介 22 二、案件過程 26 (一)土地買賣之非常規交易 26 (二)挪用公司款項並登載不實董事會議事錄 28 (三)盜開公司支票 29 (四)操縱股價 30 (五)案件總結 32 陸、個案分析 33 一、舞弊風險因子 33 (一)挪用資產 33 (二)財務報導舞弊 34 二、內部控制缺失分析及改善措施 34 (一)印鑑之保管及使用流程 36 (二)票據之保管及使用流程 39 (三)董事會議事錄編製流程 41 (四)背書保證作業程序 43 (五)財務報表編製流程 44 (六)土地過戶流程 44 (七)其他內部控制缺失 45 柒、結論與建議 47 一、研究結論 47 (一)應建立而未建立之內部控制 47 (二)已建立而未執行之內部控制 47 (三)已建立而被踰越之內部控制 48 二、研究限制與建議 50 參考文獻 51zh_TW
dc.format.extent 2114071 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111353017en_US
dc.subject (關鍵詞) 內部控制制度zh_TW
dc.subject (關鍵詞) 內部控制缺失zh_TW
dc.subject (關鍵詞) 舞弊型態zh_TW
dc.subject (關鍵詞) 個案研究法zh_TW
dc.subject (關鍵詞) Internal controlen_US
dc.subject (關鍵詞) Internal control weaknessesen_US
dc.subject (關鍵詞) Type of frauden_US
dc.subject (關鍵詞) Case studyen_US
dc.title (題名) 內部控制缺失與舞弊型態之探討：以個案研究法分析和旺公司舞弊案件zh_TW
dc.title (題名) Exploring Internal Control Weaknesses and Types of Fraud: A Case Study on Company HOWARMen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 馬秀如，1998，內部控制：整體架構，馬秀如譯，台北：財團法人中華民國會計研究發展基金會。 馬嘉應、張先治與張力，2006，內部控制制度應用與執行之研究（上）定期稽核與管理 確保內控有效性，會計研究月刊，第243期：110-118。 資誠聯合會計師事務所，2018，2018年臺灣經濟犯罪與舞弊調查，網址：https://www.pwc.tw/zh/publications/topic-report/assets/2018-taiwan-economic-crime-and-fraud-survey.pdf，搜尋日期：2023年10月27日。 Altamuro, J., and A. Beatty. 2010. How does internal control regulation affect financial reporting? Journal of Accounting and Economics 49 (1-2): 58-74. Apostolou, B. A., J. M. Hassell, S. A. Webber, and G. E. Sumners. 2001. The relative importance of management fraud risk factors. Behavioral Research in Accounting 13 (1): 1-24. Ashforth, B. E., and V. Anand. 2003. The normalization of corruption in organizations. Research in Organizational Behavior 25: 1-52. Baldock, G. 2016. The perception of corruption across Europe, Middle East and Africa. Journal of Financial Crime 23 (1): 119-131. Beneish, M. D. 1999. The detection of earning manipulation. Financial Analysts Journal 55 (5): 24-36. Button, M., D. Blackbourn, C. Lewis, and D. Shepherd. 2015. Uncovering the hidden cost of staff fraud: an assessment of 45 cases in the UK. Journal of Financial Crime 22 (2): 170-183. Caplan, D. 1999. Internal controls and the detection of management fraud. Journal of Accounting Research 37 (1): 101-117. Cheng, Q., B. W. Goh, and J. B. Kim. 2018. Internal control and operational efficiency. Contemporary Accounting Research 35 (2): 1102-1139. Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2013. Internal Control-Integrated Framework. New York, NY: COSO. Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2023. Achieving effective internal control over sustainability reporting (ICSR): Building trust and confidence through the COSO Internal Control-Integrated Framework. Available at: https://www.coso.org/_files/ugd/719ba0_0b33989b84454d1682399 ab5c71e49cb.pdf. Accessed: May 11, 2024. Cressey, D. R. 1953. Other People’s Money: A Study in the Social Psychology of Embezzlement. New York, NY: Free Press. Cunningham, L. A. 2003. The appeal and limits of internal controls to fight fraud, terrorism, other ills. Journal of Corporation Law 29 (2): 267-336. Dimitrijevic, D., V. Milovanovic, and V. Stancic. 2015. The role of a company’s internal control system in fraud prevention. Financial Internet Quarterly 11 (3): 34-44. Donelson, D. C., M. S. Ege, and J. M. McInnis. 2017. Internal control weaknesses and financial reporting fraud. Auditing: A Journal of Practice & Theory 36 (3): 45-69. Doyle, J., W. Ge, and S. McVay. 2007. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 44 (1-2): 193-223. Eisenhardt, K.M. 1989. Building theories from case study research. Academy of Management Review 14 (4): 532-550. Ge, W., and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes‐Oxley Act. Accounting Horizons 19 (3): 137-158. Hermanson, D. R., J. L. Smith, and N. M. Stephens. 2012. How effective are organizations' internal controls? Insights into specific internal control elements. Current Issues in Auditing 6 (1): A31-A50. Hollis, A. S., W. C. Daniel, and R. K. William. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 (1-2): 166-192. Johnstone, K., C. Li, and K. H. Rupley. 2011. Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation. Contemporary Accounting Research 28 (1): 331-383. Kim, J. B., B. Y. Song, and L. Zhang. 2011. Internal control weakness and bank loan contracting: Evidence from SOX Section 404 disclosures. The Accounting Review 86 (4): 1157-1188. Krambia‐Kapardis, M., and A. Zopiatis. 2010. Investigating incidents of fraud in small economies: the case for Cyprus. Journal of Financial Crime 17 (2): 195-209. Lokanan, M. E. 2014. How senior managers perpetuate accounting fraud? Lessons for fraud examiners from an instructional case. Journal of Financial Crime 21 (4): 411-423. Matsumura, E. M., and R. R. Tucker. 1992. Fraud detection: A theoretical foundation. Accounting Review 67 (4): 753-782. Miller, R. L., and J. D. Brewer. 2003. The A-Z of Social Research: A Dictionary of Key Social Science Research Concepts. London, UK: Sage. Munsif, V., K. Raghunandan, and D. V. Rama. 2012. Internal control reporting and audit report lags: Further evidence. Auditing: A Journal of Practice & Theory 31 (3): 203-218. Omar, M., A. Nawawi, and A. S. A. Puteh Salin. 2016. The causes, impact and prevention of employee fraud: A case study of an automotive company. Journal of Financial Crime 23 (4): 1012-1027. Oradi, J., K. Asiaei, and Z. Rezaee. 2020. CEO financial background and internal control weaknesses. Corporate Governance: An International Review 28 (2): 119-140. PricewaterhouseCoopers (PwC). 2020. Fighting fraud: A never-ending battle. PwC’s global economic crime and fraud survey. Available at: https://www.pwc.com/gx/en /forensics/gecs-2020/pdf/global-economic-crime-and-fraud-survey-2020.pdf. Accessed: October 23, 2023. Rae, K., and N. Subramaniam. 2008. Quality of internal control procedures: Antecedents and moderating effect on organisational justice and employee fraud. Managerial Auditing Journal 23 (2): 104-124. Skaife, H. A., D. Veenman, and D. Wangerin. 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics 55 (1): 91-110. Trompeter, G. M., T. D. Carpenter, N. Desai, K. L. Jones, and R. A. Riley. 2013. A synthesis of fraud-related research. Auditing: A Journal of Practice & Theory 32 (Supplement 1): 287-321. Yin, R. K. 2014. Case Study Research: Design and Methods. Thousand Oaks, CA: Sage. Zahra, S. A., R. L. Priem, and A. A. Rasheed. 2005. The antecedents and consequences of top management fraud. Journal of Management 31 (6): 803-828. Zakaria, K. M., A. Nawawi, and A. S. A. P. Salin. 2016. Internal controls and fraud–empirical evidence from oil and gas company. Journal of Financial Crime 23 (4): 1154-1168. Zhang, Y., J. Zhou, and N. Zhou. 2007. Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy 26 (3): 300-327.zh_TW