Inquiry From The Forensic Accounting Fraud Investigation

• Main Authors: Mei-ling Li, 李美玲
• Other Authors: Chia-Ying Ma
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/00513592309062436782

碩士 === 東吳大學 === 會計學系 === 100 === Many accounting scandals fraud follow the outbreak of social public investor timid to impact the overall economic and market resources imbalance. Therefore, the frauds after the outbreak of economic catastrophe, finally wake up to face up to the importance of the forensic accounting professional investigators are engaged in corrupt conduct awakening. This is important because the fraud auditor to be a forensic accounting professional cut fraud investigators are, and will be able to fulfill its responsibility, fairness and justice to protect the market, and to assist the investment community away from the imbalance in the relationship of information not to further maintain a stable market order. Accordingly, the subject of international well-known material accounting scandals fraud, to analyze explore from the forensic accounting fraud investigation during from 2002 to 2011, the Japanese Olympus Corp. accounting scandal fraud, identify how the degree of the informatics. The findings of this study are as follows: This study find five characteristics of fraud investigation, as: 1.) The type of fraud is focus on Fraudulent statements, followed by the Corruption type; emphasis in financial pattern; 2.) The operation of the manipulations of the outbreak of fraud, the more false Fictitious Revenues, Conflicts of Interest, Fraudulent Disbursements, Internal/External Documents; 3.) For the fraud period almost more than one year and the range about 1 to 3 years, and the longest is ten years; 4.) The occurred in energy industry, telecommunications, finance ,electronics; 5.) About the fraud perpetrators by Manager and Employee, the more false Manager whom more than two people to perform.