A Study on the Evaluation of the Performance of Internal Control and Auditing System for the Banking Industry in accordance with the Announced Major Penalties from the Financial Supervisory Commission of Executive Yuan.

• Main Authors: Miao-Chun Liang, 梁妙君
• Other Authors: Rern-Jay Hung
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/77320563191573943424

碩士 === 國立屏東科技大學 === 高階經營管理碩士在職專班(EMBA) === 98 === The study of financial fraud cases provide us with different points of view about whether it is necessary for the existence of internal control and auditing system. If the answer is yes, how to do it effectively? This study indicates the poor performance of internal control and auditing system is the key factor of the happening of major penalty. This study employs descriptive statistics, qualitative method and case study to investigate major penalties and the solution to deal with internal control and auditing system. The empirical results show that the execution of internal control and auditing system is the most frequent problem in major penalty cases. The suggestions of this study are as follows： 1.The disclosure of major penalty information by the financial supervisory commission. 2.Release of the dealing procedures of major penalty case by individual bank in “Corporate Governance” in “Publicinformation observation station”. 3.The enhancement of internal control and auditing department in individual bank.