近年來台灣詐騙犯罪猖獗，手法日新月異，依據內政部警政署統計，2024年詐騙財產損失金額與件數均創下歷史新高。在防制體系中，金融從業人員身為資金流動的最後一道防線，其辨識詐騙之能力至關重要。然而，過去研究多聚焦於被害者特性或詐騙手法分析，鮮少針對金融從業人員之內在心理機制與行為決策進行探討。本研究旨在以人格特質、社會學習理論、風險知覺及敬業精神為理論基礎，深入分析其對辨識詐騙行為之影響，並特別將敬業精神區分為主動與被動投入兩個層次，以釐清防詐行為之關鍵核心。
本研究採問卷調查法，透過線上問卷方式，以金融從業人員為研究對象，針對人格特質(外向性)、社會學習、風險知覺、敬業精神及辨識詐騙行為等變項進行測量。有效問卷回收共計300份，回收之有效問卷透過SPSS Statistics 25進行敘述性統計、獨立樣本t檢定、單因子變異數分析(ANOVA)、相關分析及階層迴歸分析進行假設驗證，藉以驗證本研究所提出之各項假設是否成立。
本研究結果發現：(1)人格特質(外向性)與辨識詐騙行為無顯著影響；(2)社會學習與辨識詐騙行為呈正向關係；(3)風險知覺與辨識詐騙行為無顯著影響；(4)敬業精神（總體）與辨識詐騙行為呈正向關係；(5)敬業精神之子構面被動遵循與辨識詐騙行為呈正向關係；(6)敬業精神之子構面主動投入與辨識詐騙行為呈正向關係，且其預測力顯著優於被動遵循。基於上述研究結果，本研究提出管理意涵與未來研究之建議。

Fraud in Taiwan reached record highs in both financial losses and case numbers in 2024. As the final defense against illicit fund flows, financial practitioners play a crucial role in identifying fraud. Unlike previous research that prioritized victim characteristics or fraud tactics, this study investigates the internal psychological mechanisms of practitioners. Specifically, it examines the impact of personality traits, social learning, risk perception, and engagement on fraud identification behavior. Engagement is further distinguished into "active engagement" and "passive compliance" to determine the core drivers of anti-fraud actions.
This study employed an online questionnaire targeting financial practitioners, yielding 300 valid responses. Data were analyzed using SPSS Statistics 25 via t-tests, ANOVA, correlation, and hierarchical regression analysis. The results indicate that social learning and engagement (both overall and its sub-dimensions) have a significant positive influence on fraud identification behavior. However, personality traits (extraversion) and risk perception did not show a significant correlation. Notably, "active engagement" demonstrates significantly stronger predictive power than "passive compliance." The findings provide critical management implications for enhancing fraud prevention in financial institutions.

金融監督管理委員會銀行局。(2023)。金融機構防杜人頭帳人與阻詐措施已見成效。公告資訊-新聞稿與即時新聞澄清-新聞稿。https://www.banking.gov.tw/ch/home.jsp?id=540&parentpath=0,524,539&mcustomize=news_view.jsp&dataserno=202312240001&dtable=News
金融監督管理委員會銀行局。(2024)。金管會加強打擊詐欺力道遏阻金融服務遭濫用。公告資訊-新聞稿。https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0&mcustomize=news_view.jsp&dataserno=202411280006&dtable=News
行政院。(2024)。新世代打擊詐欺策略行動綱領2.0版。行政院全球資訊網–重要政策。https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/c93637bd-ddc2-4447-8829-246a5ca0befc
內政部警政署。(2024)。165反詐騙專線2024年詐騙案件統計數據。內政部警政署反詐騙儀錶板。https://165dashboard.tw/
內政部警政署。(2022)。小心有詐！內政部公布前3詐騙手法。新聞發布。https://www.moi.gov.tw/News_Content.aspx?n=4&sms=9009&s=257659
王萬昌(2010)。人格特質、工作滿意度與組織承諾之研究。 碩士論文。國立臺北科技大學〕
王筌彥(2022)。詐騙集團車手與人頭帳人提供者刑事責任之研究。 碩士論文。中央警察大學〕
林蘭茜(2020)。主管魅力領導、人情、工作滿意度、組織承諾、協助同事與敬業精神關聯性之研究。 碩士論文。國立成功大學〕
李承翰（2014）。基隆港港口居民環境風險知覺之研究。 碩士論文。長榮大學〕。
池進通、李鴻文、陳芬儀（2008）。五大人格特質與工作績效關係之研究。經營管理論叢，4(2)，1-9。
邱麗家（2006）。內部稽核人員人格特質、工作特性與工作滿意度關係之研究－－以成就動機為中介變項。 碩士論文。國立中山大學〕。
阮青竹（2016）。台越壽險選擇比較模型︰從人格特質、風險知覺與廣告訴求的因果關係探討。 碩士論文。國立中興大學〕
吳怡靜(2018)。金融從業人員工作壓力和人格特質對工作滿意度之影響-以F銀行為例。 碩士論文。國立高雄大學〕
張瓊文(2010)。以社會學習理論探討屏東縣國小高年學童的網路安全使用態度。 碩士論文。國立屏東教育大學〕。
陳靜宜(2015)。主動性人格特質、工作生活平衡、工作敬業心與退卻行為之相關研究。 碩士論文。國立中正大學〕。
陳啟光、許詩宏、蔡政和、謝安晉(2008)。電話詐騙之實證案例分析。犯罪學期刊，11(2)，45–68。
陳映君（2019）。特殊教育教師風險知覺與風險管理之關係研究 碩士論文。國立臺灣師範大學〕。
郭慧敏（2005）。從家庭結構、社會控制理論、社會學習理論探討青少年不良行為。 碩士論文。國立臺北大學〕
章佩玉（2012）。運用社會學習理論於Facebook學習社群進行知識分享之研究。 碩士論文。國立新竹教育大學〕
嚴聖竣（2024）。Z世代專業認同與工作投入之研究 - 以工作敬業為中介變數。 碩士論文。國立高雄師範大學〕
蔡玉菁（2019）。從班度拉的社會學習理論探討幼兒攻擊行為--以一所公立幼兒園為例。 碩士論文。華梵大學〕。
簡慧貞（2010）。師徒制功能、員工組織社會化與工作滿意度關係之研究－以銀行員工為例。 碩士論文。輔仁大學〕
Karim, M. R., & Jabin, R. (2022)。龐氏騙局：永無止境的全球戰爭。ACAMS Today. https://www.acamstoday.org/ponzi-scheme-a-never-ending-global-battle-tc/
Allport, G. W., & Odbert, H. S. (1936). Trait-names: A psycho-lexical study.Psychological Monographs, 47(1), i–171.
Allport, G. W. (1937). Personality: a psychological interpretation. Holt.
Allport, G. W. (1938). [Rev. of Personality: A Psychological Interpretation. By Harold D. Laswell (Book Review)]. Ethics, 49, 105.
Bakker, A. B., & Demerouti, E. (2008). Towards a model of work engagement.Career Development International, 13(3), 209–223.
Bakker, A. B., Schaufeli, W. B., Leiter, M. P., & Taris, T. W. (2008). Work engagement: An emerging concept in occupational health psychology. Work & Stress, 22(3), 187–200.
Bauer, R. A. (1960). Consumer behavior as risk taking. In R. S. Hancock (Ed.),Dynamic marketing for a changing world (pp. 389–398). American Marketing Association.
Bindl, U. K., & Parker, S. K. (2012). Proactive work behavior: Forward-looking and change-oriented action in organizations. In S. Zedeck (Ed.), APA handbook of industrial and organizational psychology: Vol. 2. Selecting and developing members for the organization (pp. 567–598). American Psychological Association.
Bandura, A. (1961). Psychological mechanisms of aggression. In A. H. McNeil (Ed.),The nature of human conflict (pp. 132–165). Academic Press.
Bandura, A. (1977). Social learning theory. Prentice Hall.
Bandura, A. (1986). Social foundations of thought and action: A social cognitive theory. Prentice Hall.
Bandura, A., & Walters, R. H. (1963). Social learning and personality development.Holt, Rinehart, & Winston.
Bandura, A., Ross, D., & Ross, S. A. (1963). Transmission of aggression through imitation of aggressive models. Journal of Abnormal and Social Psychology, 66(1), 3–11.
Barrick, M. R., & Mount, M. K. (1991). The Big Five personality dimensions and job performance: A meta-analysis. Personnel Psychology, 44(1), 1–26.
Costa, P. T., & McCrae, R. R. (1985). The NEO Personality Inventory manual.Psychological Assessment Resources.
Cattell, R. B. (1943). The description of personality: basic traits resolved into clusters.Journal of Abnormal and Social Psychology, 38(4), 476–506.
Cattell, R. B. (1945). The description of personality: Principles and findings in a factor analysis. The American Journal of Psychology, 58(1), 69–90.
Costa, P. T., & McCrae, R. R. (1987). Personality in adulthood: A five-factor theory perspective. Journal of Personality and Social Psychology, 53(6), 1141–1152.
Costa, P. T., & McCrae, R. R. (1987). Validation of the five-factor model of personality across instruments and observers. Journal of Personality and Social Psychology, 52(1), 81–90.
Cox, D. F. (1967). Risk taking and information handling in consumer behavior.Harvard University Press.
Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.).Lawrence Erlbaum Associates.
Eysenck, H. J., & Himmelweit, H. T. (1947). Dimensions of personality. Routledge & Kegan Paul.
Eysenck, H. J. (1970). The structure of human personality (3rd ed.). Methuen.
Goldberg, L. R. (1981). Language and individual differences: The search for universals in personality lexicons. Review of Personality and Social Psychology,2, 141–165.
Jacoby, J., & Kaplan, L. B. (1972). The components of perceived risk. Proceedings of the Third Annual Conference of the Association for Consumer Research, 382–393.
Kahn, W. A. (1990). Psychological conditions of personal engagement and disengagement at work. Academy of Management Journal, 33(4), 692–724.
Kaiser, H. F. (1974). An index of factorial simplicity. Psychometrika, 39(1), 31–36.
Likert, R. (1932). A technique for the measurement of attitudes. Archives of Psychology, 22(140), 1–55.
Miller, N. E., & Dollard, J. (1941). Social learning and imitation. Yale University Press.
Macey, W. H., & Schneider, B. (2008). The meaning of employee engagement.Industrial and Organizational Psychology, 1(1), 3–30.
Norman, W. T. (1963). Toward an adequate taxonomy of personality attributes: Replicated factor structure in peer nomination personality ratings. Journal of Abnormal and Social Psychology, 66(6), 574–583.
Nunnally, J. C. (1978). Psychometric theory (2nd ed.). McGraw-Hill.
Peter, J. P., & Tarpey, L. X. (1975). A comparative analysis of three consumer decision strategies. Journal of Consumer Research, 2(1), 29–37.
Saucier, G. (1994). Mini-Markers: A brief version of Goldberg's unipolar Big-Five markers. Journal of Personality Assessment, 63(3), 506–516.
Skinner, B. F. (1953). Science and human behavior. Macmillan
Slovic, P. (1987). Perception of risk. Science, 236(4799), 280–285.
Schaufeli, W. B., Salanova, M., González-Romá, V., & Bakker, A. B. (2002). The measurement of engagement and burnout: A two sample confirmatory factor analytic approach. Journal of Happiness Studies, 3(1), 71–92.
Schaufeli, W. B., & Bakker, A. B. (2004). Job demands, job resources, and their relationship with burnout and engagement: A multi-sample study. Journal of Organizational Behavior, 25(3), 293–315.
Salanova, M., & Schaufeli, W. B. (2008). A cross-national study of work engagement as a mediator between job resources and proactive behaviour. The International Journal of Human Resource Management, 19(1), 116–131.
Tupes, E. C., & Christal, R. E. (1961). Recurrent Personality Factors Based on Trait Ratings. (Technical Report ASD-TR-61-97). U.S. Air Force.
Williams, L. J., & Anderson, S. E. (1991). Job satisfaction and organizational commitment as predictors of organizational citizenship and in-role behaviors.Journal of Management, 17(3), 601–617.