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研究生： 蔡櫂檠
Daphne Tsai
論文名稱： 舞弊與失職之風險管理-以會計舞弊為分析案例
Managing risk of fraud and misconduct – a case study of one accounting scandal
指導教授： 吳文傑
Wu, Jack
口試委員: 連賢明
Lien, Hsien-Ming
鄭輝培
Cheng, Terry
學位類別： 碩士
Master
系所名稱： 商學院 - 國際經營管理英語碩士學位學程(IMBA)
International MBA Program College of Commerce(IMBA)
論文出版年： 2020
畢業學年度： 108
語文別： 英文
論文頁數： 59
中文關鍵詞： 會計欺詐 、會計醜聞 、不當行為 、內部控制 、內部審計
外文關鍵詞： Accounting fraud, Accounting scandal, Misconduct, Internal control, Internal Audit
DOI URL： http://doi.org/10.6814/NCCU202000063
相關次數： 點閱：132  下載：0 
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    Corporate fraud has been the significant impact on the financial statement in the past decades and always the headlines of the national news around the world.
    This thesis mainly discusses the corporate fraud by examination the literature review related to the fraud and its relationship with internal control and internal audit. One accounting fraud within on Japanese listed company is selected to bring up for discussion which detail analysis on its background, the cause of its accounting fraud and the consequence caused.
    After reviewing the literature and detail analysis on one accounting fraud, it is important that the corporation to establish an ethical education between employees and executives within the company including strong corporate governance and enhance internal control and audit procedures.

    1. Introduction 1
    1.1. Background and Motivation for the Study 1
    1.2. Methodology of the Study 1
    1.3. Limitation of the Study 2
    1.4. Framework of the Study 3
    2. Fraud 5
    2.1. Fraud Tringle 5
    2.1.1. Definition of Fraud 5
    2.1.2. Categories of Occupational Fraud 7
    2.1.3. Cause of Fraud 9
    2.1.4. Fraud Detection 11
    2.2. Fraud Risk Management 12
    2.2.1. Corporate Governance Framework 12
    3. Internal Control 14
    3.1. Definition 14
    3.2. Internal Control Integrated Framework 15
    3.2.1. The role of Internal Control in Organization 15
    3.2.2. The Roles and Responsibilities of Internal Control 16
    3.2.3. Internal Control Principles 17
    3.3. Internal Audit and Internal Control 19
    4. Case Study of Fuji Xerox Accounting Scandal 22
    4.1. Company Overview 22
    4.1.1. FH Background and Business Overview 22
    4.1.2. FX Background and Business Overview 24
    4.1.3. FXAP Background and Business Overview 25
    4.2. Financial Scandal at FXNZ 26
    4.2.1. FXNZ Background and Business Overview 26
    4.2.2. Inappropriate Accounting Practice at FXNZ 27
    4.2.3. Financial Statement Impact 35
    4.2.4. Causes of Inappropriate Accounting Practice 39
    4.3. Strengthening the Control Environment 41
    4.3.1. Issues at FH 41
    4.3.2. Action to prevent recurrence at FH 43
    4.3.3. Issues at FX 44
    4.3.4. Action to prevent recurrence at FX 46
    4.3.5. Issues at FXAP 48
    4.3.6. Action to prevent recurrence at FXAP 49
    4.3.7. Action to prevent recurrence at FXNZ 51
    5. Conclusion and Recommendation 52
    Reference 56

    English Reference:

    Kristin A. Kennedy (2012), An Analysis of Fraud: Causes, Prevention, and Notable Cases, thesis for the Honors Theses and Capstones, University of New Hampshire

    Sarbanes-Oxley Act of 2002, et seq. (2002).

    Dowd, Kayla. (2016). A Comparison of Accounting Fraud Before and After Sarbanes-Oxley. In BSU Honors Program Theses and Projects. Item 165, Bridgewater State University

    Saldana, Johnny, Patricia Leavy, and Natasha Beretvas. Fundamentals of Qualitative Research, edited by Johnny Saldana, et al., Oxford University Press, USA, 2011.

    Fraud Act 2006, UK. (2006)

    Mudzamir Mohamed (2013). Countering Fraud in the Insurance Industry:A Case Study of Malaysia., thesis for the degree of Doctor of Philosophy of the University of Portsmouth

    ACFE (2018). Report To The Nations: On Occupational Fraud And Abuse 2018. US: Association Of Certified Fraud Examiner (ACFE)

    OECD (2015). Principles of Corporate Governance: OECD Report to G20 Finance Ministers and Central Bank Governors

    Olga Bubilek (2017). Importance of Internal Audit and Internal Control in an organization – Case Study., International Business Degree Thesis for Bachelor of Business Administration

    Chinese Reference:
    李美玲 (2012)，從鑑識會計探究舞弊行為的偵調，東吳大學會計學系碩士在職專班碩士學位論文。
    Reference Websites:
    John R. Clemency & LeGrande Simith (2002) Corporate Fraud: Where Should the Buck Really Stop? Corporate Fraud Perspective 2002. Available at: https://www.abi.org/abi-journal/corporate-fraud-where-should-the-buck-really-stop-corporate-fraud-perspective-2002

    Chukwunedu O.S., Okafor G.O. & Ofoegbu G.N. (2013): Corporate Fraud in Nigeria- A Two Case Study. Available at: https://www.researchgate.net/publication/262300127_Corporate_Fraud_in_Nigeria-_A_Two_Case_Study

    Margaret Rouse (2018): Sarbanes-Oxley Act (SOX). Available at: https://searchcio.techtarget.com/definition/Sarbanes-Oxley-Act

    Jerry Ravi, Alan Frank & Brain Ferrara (2017): J-SOX Versus U.S. Sarbanes Oxley Act Specifics of J-SOX Requirements. Available at: https://www.eisneramper.com/j-sox-sarbanes-oxley-act/

    Moody, Mandy (2013): Lehman Brothers: Accounting Left to Interpretation. Available at: https://www.fraudconferencenews.com/home/2013/6/24/lehman-brothers-accounting-left-to-interpretation

    Wikipedia contributors. Olympus scandal. Wikipedia, The Free Encyclopedia. Available at: https://en.wikipedia.org/w/index.php?title=Olympus_scandal&oldid=894257470. Accessed April 26, 2019

    John Dudovskiy (2018): The Ultimate Guide to Writing a Dissertation in Business Studies: A Step-by-Step Assistance. Available at: https://research-methodology.net/research-methods/qualitative-research/case-studies/

    For Burton’s Legal Thesaurus: Burton’s Legal Thesaurus, 4E. S.v. "Fraud." Retrieved April 29 2019. Available at: https://legal-dictionary.thefreedictionary.com/Fraud

    Accounting fraud. BusinessDictionary.com. Retrieved April 25, 2019. Available at: http://www.businessdictionary.com/definition/accounting-fraud.html

    Neil Gerber. (2007): Occupational Fraud and Abuse, Part I: Losses Suffered by Victim Organizations. Available at: https://peoriamagazines.com/ibi/2007/aug/occupational-fraud-and-abuse

    Tracy Coenen: The Fraud Triangle and What You Can Do About It. Available at: https://www.allbusiness.com/the-fraud-triangle-and-what-you-can-do-about-it-4968017-1.html

    Wikipedia contributors. (2019, April 19). Internal control. In Wikipedia, The Free Encyclopedia. Retrieved 02:34, May 2, 2019, Available at: https://en.wikipedia.org/w/index.php?title=Internal_control&oldid=893155115

    Coso.org. (2013). Welcome to COSO. [online] Available at: https://www.coso.org/Pages/default.aspx

    Controls Framework: COSO Definition of Internal Control. Available at: http://www.controlsframework.com/definition.php

    Surbhi S (2017): Difference Between Internal Control and Internal Audit. Available at: https://keydifferences.com/difference-between-internal-control-and-internal-audit.html

    Jean-Grégoire Manoukian (2016): What’s the Difference Between Internal Audit & Internal Control? Available at: https://enablon.com/blog/2016/05/05/whats-the-difference-between-internal-audit-internal-control

    IIA (2013). IIA Position Paper: The Three Lines Of Defense In Effective Risk Manage-ment And Control. 1st ed. [ebook] The Institute of Internal Auditors. Available at: https://na.theiia.org/standards-guidance/Public%20Documents/PP%20The%20Three%20Lines%20of%20Defense%20in%20Effective%20Risk%20Management%20and%20Control.pdf

    FUJIFILM Holdings Corporation (2017). FUJIFILM Holding Corporation Independent Investigative Committee (IIC) report (2017) [ebook] Available at: https://www.fujifilmholdings.com/en/pdf/investors/finance/materials/ff_irdata_investigation_001e.pdf

    Fujixerox.com (n.d.). Corporate History [online] Available at: https://www.fujixerox.com/eng/company/profile/history/corporate.html

    Fujixerox.co.nz (n.d.). About Fuji Xerox New Zealand [online] Available at: https://www.fujixerox.co.nz/en/Company/About-Fuji-Xerox-New-Zealand

    FUJIFILM Holdings Corporation (2017): Report on inappropriate accounting at overseas subsidiaries of Fuji Xerox Co., Ltd. Available at: https://www.fujifilmholdings.com/en/sustainability/message/01.html

    Occupational Safety and Health Administration: The Whistleblower Protection Program. Available at: https://www.whistleblowers.gov/

    WPAC (2015): Best Practices for Protecting Whistleblowers and Preventing and Addressing Retaliation. Available at: https://www.whistleblowers.gov/sites/default/files/2016-11/WPAC_BPR_42115.pdf

    Jim Ratley (2012): Creating an Effective Whistleblower Program. Available at: https://www.securitymagazine.com/articles/83343-creating-an-effective-whistleblower-program

    Department of Defense Office of Inspector General: Comprehensive List of Fraud Indicators. Available at: https://www.dodig.mil/Portals/48/Documents/Components/Audit/IndicatorsOnly.pdf?ver=2017-10-06-112758-037×tamp=1507303733372

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