電腦查核風險要素之外部分析－以銀行業為例

External Analysis for Computer Auditing Risk Factors in Banking Industry

林靜雯(Ching-Wen Lin) ； 林靜怡(Ching-Yi Lin) ； 陳冠學(Kuan-Hsueh Chen)

《會計與財金研究》 4卷2期 (2011/09) Pp. 15-28

https://doi.org/10.6735/JAFD.201109_4(2).0002

摘要

目前金融機構電子化程度增加，審計查核人員必頇確保其所蒐集電子憑證資料之正確性並進一步瞭解金融業特有的產業特性，以對金融業之查核風險因素進行最審慎客觀之評估，使查核風險降到最低。審計查核人員所提出的審計報告，能讓資訊使用者獲得正確資訊。查核人員在執行業務時，審計失敗的發生與否受到查核規劃影響。查核規劃時，查核證據蒐集多寡係建立於受查企業其查核風險（Detection Risk）的程度。查核風險的評估影響審計品質，查核風險的評估越正確客觀，越能降低查核風險帶來的審計失敗之威脅。本研究之主要目的在於：針對銀行業來找出實務界所認同之查核風險因子並探討各查核風險因子間之關聯性，以提供查核人員於進行銀行業審計工作時作為核風險評估之依據。最後，使審計在資訊不對稱之環境中亦能充分發揮監督之功能，提供正確無誤的資訊給企業及投資大眾，促進金融市場之穩定。

關鍵字

查核風險 ； 電腦查核 ； 決策實驗室分析法（DEMATEL）

並列摘要

Financial institutions management reliance electronic auditing. Inspectors must ensure that its collection of electronic documents and further information about the financial features is correct. Inspectors check on the risk factors of the financial institution with the most careful and objective assessment to make the audit risk minimize. Audit failures occur or not affected by the audit plan and audit evidence of the amount collected by the investigation department was established in its detection risk level.The purpose of this study is to identify practices for the banking industry and to identify risk factors for the audit and the association between risk factors. To provide inspectors to carry out audit work, the banking industry as a nuclear risk assessment basis

並列關鍵字

Auditing Risk ； Computer Auditing ； Decision Making Trial and Evaluation Laboratory (DEMATE )

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