| Summary: | 碩士 === 國立宜蘭大學 === 多媒體網路通訊數位學習碩士在職專班 === 102 === Forensic Accounting can prevent companies from encountering business fraud throughout all process of operation and provide more preventative service, compared to traditional audit. With increasing economic crimes, many significant fraud cases have emerged in recent years, leading to demand for forensic accounting which has been implemented in the United States for decades, while Taiwan is still just beginning. In 2009, National Union of Accountants established “Forensic Accounting Committee" in the hope that forensic accounting can improve business environment in Taiwan. At present, there is no standard procedure and principle for forensic accounting. As for fraud, some relevant journals and essays only discuss the precaution of corporate fraud, while literature regarding government fraud can barely be found.
Audit agencies have three functions, involving oversight, insight, and foresight, according to “Supreme Audit Institution Maturity Model” issued by Government Accountability Office. Financial justice, one of government audit’s mandates, is referred as an investigative accounting service of forensic accounting. Government audit agencies have applied forensic accounting in recent years, helping auditors analyze cases, ensure audit objects, and establish audit plans. Up to date, nonetheless, the issue of how to apply integration of fraud auditing and forensic accounting to government audit hasn’t been discussed.
In the E-society, fraud patterns advance form day to day, therefore digital audit techniques has become an inevitable trend. In order to assure evidence completeness and accuracy, it’s important to make the best use of digital forensic accounting tools and computer assisted audit techniques (CAATs). Moreover, continuous computer auditing process can analyze and detect fraud cases accurately and rapidly. Owing to limited budget and workforce shortage, audit agencies in Taiwan have to sharpen their auditing skills by utilizing forensic accounting and E-audit tools, and keep abreast of technology trends. It is expected to reduce audit risk and enhance the auditor’s fraud detection ability through improving audit work process.
Using qualitative research method, this study collected literatures regarding forensic accounting and fraud auditing, and referred to Digital Evidence Forensics Standard Operating Procedure (DEFSOP) proposed. Then, the thesis established DEFSOP for integration of forensic accounting and fraud auditing, including concept phase, preparation phase, operation phase, and report phase. Thereby, the study generated 43 execution items by using modified Delphi survey method, and adapted a case study approach to illustrate the differences between traditional audit and modified government audit which utilizing the above investigative methods. Finally, this study provided government agencies with information of the result, generated form verifying feasibility of above modified government audit, to support government audit work.
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