Title page for etd-0631115-143942


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URN etd-0631115-143942
Author Hui-chen Yeh
Author's Email Address No Public.
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Department Business Management
Year 2014
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title Discussion of Importing Forensic Accounting into Public Authorities
Date of Defense 2015-06-29
Page Count 99
Keyword
  • Forensic Accounting
  • internal control
  • public authoritie
  • Abstract Taiwan have been incidents a series of financial scandals since 2004. It’s Resulting decline in economic turmoil and international prestige. Although forensic accounting rapid and successful development in the international community. But the Taiwan government because of the government forensic accounting is still a conservative and conformist internal administrative attitude. Currently there is no possible to promote the forensic accounting in the public authoritie. Therefore, this study was hoping to know the possibilities of introducing forensic accounting of the public authoritie. And it is collocation with the measures currently being implemented fraud prevention like audit、internal control、internal audit. An effective government attempts to prevent possible internal fraud.
    In this study, the cases are public studies to explore objects on Directorate-General of Budget.Accounting and Statistics, Executive Yuan, R.O.C. Discussion after discovery that although Executive Yuan promote of internal control has some the effectiveness. But it is still happens in public authorities about the case of fraud of human presence. This study suggests that in order to reduce fraud or detect fraud in advance. To prevent the occurrence of emerging fraud, that forensic accountant should be as soon as possible imported into public authorities.
    Advisory Committee
  • Shyh-jer Chen - chair
  • Eric Wu - co-chair
  • Pei-How Huang - advisor
  • Files
  • etd-0631115-143942.pdf
  • Indicate in-campus at 99 year and off-campus access at 99 year.
    Date of Submission 2015-08-05

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