臺灣博碩士論文加值系統

近年來由於企業舞弊案件頻傳，引起許多學者及專家關注，雖然有許多專家學者較專注於財務報表方面的分析以評估企業舞弊；事實上，企業舞弊並非只發生在財務報表，也有可能發生在資產侵吞。因此，本研究乃以美國審計準則公報第99號(Statement on Auditing Standards No.99)為依據，將舞弊風險因素作適當的分類，試圖找出企業可能發生之舞弊風險因素。此外本研究並以模糊理論找出各企業舞弊風險因素間之相對權重進行排序，以及分析企業整體發生舞弊之可能性，建立一舞弊風險因素評估模式，讓審計人員以更有系統及有效率的方法進行企業舞弊風險評估工作。
關鍵字：企業舞弊風險因素、風險評估模式、模糊理論

As there were many frauds found in businesses in recent years, researchers and experts involved in business fraud evaluation. Though many researchers focused on the financial report analysis, there were other frauds such as the misappropriation of assets. This research try to found out all the fraud evaluation factors based on Statement on Auditing Standards No. 99(SAS No.99). Besides, fuzzy theory is applied to construct a business fraud evaluation model to assist the auditors to evaluate business fraud systematically and efficiently.
Keywords: Business fraud risk factors, Business fraud risk evaluation Model, Fuzzy theory

目錄 頁次
第一章 緒論...................................................1
1.1 研究背景與動機............................................1
1.2 研究目的................................................ 7
1.3 研究流程及論文架構........................................8
第二章 文獻探討...............................................9
2.1 舞弊....................................................9
2.1.1 舞弊之定義.............................................9
2.1.2 舞弊與錯誤............................................11
2.2 舞弊風險因素............................................12
2.2.1 舞弊三大要件..........................................13
2.2.2 舞弊風險因素相關研究...................................16
2.3 衡量舞弊風險之工具.......................................19
2.4 模糊理論............................................... 23
2.4.1 模糊集合..............................................23
2.4.2 模糊數及語意變數.......................................24
2.4.3模糊數之優劣排序........................................26
2.4.4 模糊測度..............................................29
2.4.5 模糊積分..............................................31
第三章 研究方法............................................. 33
3.1 研究概念架構與流程介紹................................... 33
3.2 舞弊風險因素萃取..........................................36
3.3專家問卷...................................................40
3.3.1專家認定資格..............................................40
3.3.2 問卷設計與問卷對象....................................... 41
3.4舞弊風險因素篩選-「2-tuples」模糊語言群體決策演算法... 42
3.5 企業舞弊風險因素評估模式.................................... 45
第四章 舞弊風險因素評估模式......................................48
4.1 受訪專家之選取..............................................48
4.2舞弊風險因素篩選與專家權重.....................................49
4.2.1 計算各要素之代數平均數、重要程度、排序及篩選.. 49
4.2.2舞弊風險因素層級結構之相關檢驗............................... 53
4.2.3 建立舞弊風險因素評估層級結構.................................54
4.3舞弊風險因素評估指標權重的建立..................................55
4.3.1專家問卷之意見............................................. 55
4.3.2 完成舞弊風險評估模式....................................... 58
第五章 偵測舞弊風險因素系統建置與實例驗證...........................64
5.1系統架構與設計流程.............................................64
5.1.1 系統架構.....................................................64
5.1.2 系統運作流程................................................ 68
5.1.3 系統功能....................................................69
5.1.4系統功能說明................................................. 70
5.2 實例驗證.......................................................72
5.2.1公司簡介......................................................72
5.2.2分析步驟......................................................74
5.2.3舞弊風險因素評估系統運作流程.................................... 78
5.3 評估結果與系統效益............................83
第六章 結論與建議.....................................84
6.1 結論.......................................84
6.2 後續研究與建議...............................85
參考文獻.............................................86
附錄 專家問卷.........................................94
表目錄 頁次
表1.1 重大證券犯罪起訴表................................2
表1.2 美國發生舞弊之企業................................2
表2.1 我國與美國對舞弊定義之比較........................11
表2.2 審計決策輔助工具相關文獻..........................22
表3.1 各型態與構面之舞弊風險...........................36
表3.2 模糊語言標示值................................44
表3.3 評估值的語意變數................................46
表3.4 權重值的語意變數................................46
表4.1 專家背景.......................................49
表4.2 詐欺財務報表型態之誘因構面各要素資料..............50
表4.3 詐欺財務報表型態之舞弊機會構面各要素資料...........50
表4.4 詐欺財務報表型態之態度構面各要素資料...............51
表4.5 資產侵吞型態之誘因構面各要素資料...................51
表4.6 資產侵吞型態之態度機會構面各要素資料................52
表4.7 專家對資產侵吞型態態度機會構面與各要素的重要程度......52
表4.8 各構面之Cronbach’α值................................53
表4.9 內部稽核人員對舞弊風險因素要素模糊權重語意...............55
表4.10會計師對舞弊風險因素要素模糊權重語意.....................56
表4.11各舞弊風險要素之權重值與λ值.............................60
表5.1證據類型與常用查核程序指令...............................68
表5.2 詐欺的財務報表舞弊型態審計人員之評估語意..................77
表5.3 資產侵吞舞弊型態審計人員之評估語意........................77
圖目錄 頁次
圖2.1 正梯形模糊數的隸屬函數................................25
圖3.1 研究概念架構.........................................35
圖3.2 模糊語言中評分值定義圖................................43
圖4.1 舞弊風險因素評估層級結構圖............................54
圖5.1 系統架構圖..........................................67
圖5.2 系統運作流程........................................68
圖5.3 系統功能架構........................................69
圖5.4 系統網站首頁........................................70
圖5.5 系統簡介...........................................70
圖5.6 管理者登入系統......................................78
圖5.7 給予舞弊風險因素權重................................79
圖5.8 舞弊風險因素評估模式................................79
圖5.9評估者管理登入系統...................................80
圖5.10企業基本資料設定...............................................80
圖5.11給予受查企業估.................................................81
圖5.12各構面之模糊積分值..............................................81
圖5.13整體評估值.....................................................82
圖5.14資料分析.......................................................82

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