- 學位論文
內部控制缺失與財務績效相關性研究-以本國商業銀行為例
The correlation between Material Weakness in Internal Control and Financial Performance. An example bases on domestic Commercial Banks.
摘要
世界大型的投資銀行之一的法國興業銀行，在2008年初發生了弊案，因為內部控制不佳而發生了員工盜竊資產的舞弊案件，造成48.2億歐元的損失。國內近年來金融舞弊案也是層出不窮如中華商業銀行、萬泰銀行都發生掏空弊案。這些弊案一再突顯出內部控制存在的價值，內部控制已成為公司治理最重要的一環，本研究因此要探討國內商業銀行的內部控制與財務績效特色及舞弊發生的性質。 本研究首先以舞弊或內控缺失的銀行為樣本，透過財務報導的內部控制－較小型公開發行公司指引中的五大要素與二十項基本原則，來分析這類型銀行的舞弊及內部控制的特色。為了瞭解財務績效與內控缺失是否有相關性。本篇研究將銀行分類為有內控缺失及正常的銀行，以中央銀行對銀行的評等財務比率及相關的變數，來進行邏輯迴歸實證模型分析，以深入探討兩者的相關性。 研究結果發現舞弊或內控缺失的銀行，大多數是因為內部控制中的控制活動與監督要素失去的功效，才發生內部控制缺失；而嚴重的舞弊則是控制環境及風險評估要素喪失功能。本研究進一步選取四家商業銀行來分析，並對內部控制缺失的地方做建議與改善方法。透過實證模型發現內部控制缺失發生與銀行的財務、營運比率與具有相關性。以中央銀行評等制度來分析，缺失或是舞弊的銀行通常資產品質較差、獲利能力持續下滑或是虧損、業務衰退、財務結構較不健全等特色，而正常的銀行則不會有這些現象。
並列摘要
Societe Generale is one of the large-scale investment banks which occurs a heavy fraudulence at the beginning of 2008. Because of material weakness in internal control, Societe Generale has a ?4.82 billion loss of misappropriation of asset. As a result, the effectiveness of internal control became a popular issue in the business field. In Taiwan, there are also some frauds like the Chinese Bank and Cosmos Bank. These cases perennially appear value of internal control, and internal control has been one important part of the corporate government. The research will analyze features of internal control in domestic banks and characters of fraud and examine the relationship among financial performance of banks and internal control effectiveness. First, we use five elements and twenty principles of Internal Control over Financial Reporting — Guidance for Smaller Public Companies to analyze banks of material weakness in internal control which have characteristic and feather. In order to understand what if relationship between financial performance of banks and internal control effectiveness. We class banks as two kinds of normal and abnormal and use variables of Central bank CAMELS Rating System to perform logistic regression module to examine correlation between material weakness in internal control and the quality of financial performance. Based on the study, most banks involved in fraudulent activities are suffered from misappropriation of assets. The main reason is improper design of internal control、element of control activities and supervision are inactive especially；The weakness of fraud is that element of internal environment and risk assessment have not affected. We select four domestic banks as samples to find out what elements lead to material weakness in internal control system and give some recommends to improve. Through logistic regression module, we find out that there is a positive correlation between failed internal control and the quality of financial performance. Under Central bank CAMELS Rating System, the abnormal banks usually have poor assets quality、failing profitability、net loss、mouldering performance and blue-sky financial structure. Normal banks have not this phenomenon.