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摘要


本文對鑑識會計之定義、服務內涵、國外相關證照及學校課程等作一簡介,希望能促進電腦稽核界,對此一領域的了解與重視,進一步於提出兩點建議,一、應加強有關鑑識會計偵辦技巧,二、應加入鑑 會計實務專業人才組織與取得專業認證,或可對於日後政府與學界發展方向有所助益。

並列摘要


In this article we are concern of the definitions, services, professional certification and college course of forensic accounting which IT auditor may understand. In our two conclusions A. government forensic departments shall enhance the skill in forensic accounting, B. more resource shall put into forensic accounting for professional and certification that we hope may help for the government and college in attention of this field.

被引用紀錄


陳文欽(2012)。我國法院審理商業舞弊鑑識會計法制化之探討〔碩士論文,國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201613495876
楊秋華(2015)。所失利益衡量模式之探討〔碩士論文,國立臺北大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0023-1005201615093575

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