企業舞弊及有效之預防

Corporate Fraud and Effective Prevention

詹素嬌(Su-Chiao Chan) ； 陳美嬪(Mei-Ping Chen)

《電腦稽核》 29期 (2014/01) Pp. 102-108

摘要

全球經濟成長緩慢，導致企業獲利不佳，但是企業舞弊卻不減反升。本文整理近期國外相關專家的建議，針對容易產生舞弊的內控缺失、員工舞弊之行為警訊和舞弊類型、舞弊的預防和發現、何謂有效的企業內部控制作介紹，希望對企業主管在進行內部控制時有助益。

關鍵字

舞弊 ； 內控

並列摘要

As the slow global economic growth leading to poor corporate performance, the frauds in company have not been diminished. This paper reviews and documents the recommendations from anti-fraud related experts in their viewpoints of internal control shortages, employee fraud behaviors, types of fraud, fraud prevention and detection. The paper benefits to corporate managers when conducting their internal controls.

並列關鍵字

Fraud ； internal control

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