A Research on Forensic Accounting in ISMS of Banking Industry-The case of Personal Information Protection Act

• Main Authors: Yang, Chi-li, 楊期荔
• Other Authors: Lin, I-Long
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/19376221144213073836

碩士 === 輔仁大學 === 科技管理學程碩士在職專班 === 99 === Recently, the competent authorities of the banking industry and bankers are quite a headache for the fraud of stealing personal information which using bank ATM Services to carries out of crime. Now in response to the revised Information Protection Act 2010, how the bank can be ensuring that the bank systems are fix to the compliance requirements or not, that should be a main topics to be concern in banking sector。 In this study, depth interviews and Delphi methods were used。I hope this research can to help the banking industry in implement information security management systems and forensic accounting digital evidence forensics standard operating procedures, then to reach the corresponding requirements of the Personal Information Protection Act。 Study results show that the existing information security management system such as ISO27001, which the 11 management key elements can correspond to Forensic Accounting Digital Evidence Forensics standard operating procedures, and the control items which are design according with the management key elements and forensic accounting digital evidence forensic standard operating procedures which is in line with the five elements of situational crime prevention theory of control crime , should be able to achieve the effect of protection of personal data。Otherwise forensic accounting professionals to serve as third-party expert witnesses is working to solve the banking proof issue for the court on the requirements of the Personal Information Protection Act。 According the results of this study ,if the banking industry invested in information security management system, which is supported by forensic accounting, forensic digital evidence forensic accounting standard operating procedures, and accepted third-party witnesses (expert witnesses as at the court) would effectively resolve the proof issue of personal information protection law。