從鑑識會計觀點探討企業防制貪瀆舞弊策略

Study of Corruption and Fraud Prevention Strategies of Businesses from the Perspective of Forensic Accounting

張文源(WEN-YUAN CHANG)

指導教授 ： 鄭桂蕙博士

國立臺北大學/商學院/會計學系/碩士(2016年)

摘要

在華人世界裡，佣金收取已習以為常。依據國際透明組織公布之貪腐指數排名，我國公部門之清廉印象指數(CPI)自2008年至2011年，進步7名；而評鑑企業清廉程度之行賄指數(BPI)卻退步4名；企業行賄之嚴重抹殺公部門清廉之努力，使得國家清廉形象大受影響。
現今企業面對聯合國反貪腐法令（UNCAC），以及強大之美國反海外賄賂法（FCPA），亟須深自警惕，加強內部貪瀆舞弊之稽查及管控，以因應此國際潮流。
本研究導入鑑識會計觀念及實務偵查技術進行案例研究，依案例之進銷貨交易價格及採購流程，分析計算偵查企業貪瀆舞弊前後之價格落差，導致公司的損害，並檢測案例之內部稽核實益及缺失。研究結果顯示我國應加強兩岸及國際司法合作、儘速制訂「揭弊者保護專法」以及加強導入鑑識會計於公部門及私部門方為有效防制貪瀆舞弊之策略。

關鍵字

鑑識會計 ； 貪瀆 ； 舞弊 ； 公司治理 ； 經濟犯罪

並列摘要

It is common to collect the commission in the world of Chinese people. According to the corruption index ranking published by International Transparency Organization, the Corruption Perception Index (CPI) of our public sectors had been improved for 7 places from 2008 to 2011. However, the Bribe Payers Index (BPI) assessing the degree of business corruption had slipped 4 places. The serious business corruption has eliminated the effort of public sectors toward free of corruption and significantly affected the national anti-corruption image.
As facing the United Nations Convention against Corruption (UNCAC) and powerful Foreign Corrupt Practices Act (FCPA), businesses extremely need to maintain sharp vigilance and reinforce the internal audit and control aiming at corruption and fraud audit to correspond with this international trend.
The study conducted case study by introducing the concept of forensic accounting and Technical investigation in practices. It analyzed and calculated the damages of businesses caused by price difference before and after the business corruption and fraud according to the purchase and sales prices and procurement process of businesses as well as examined the internal audit effects and drawbacks in these cases. The study results show that the effective strategies for prevention of corruption and fraud will be the reinforcement of cross-strait and international juridical cooperation, establishing “whistleblower’s protection laws” ASAP as well as the introduction of forensic accounting to public and private sectors.

並列關鍵字

Forensic accounting ； Corruption ； Fraud ； Corporate governance ； Economic crime

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