A Case Study of Internal Control and Business Ethics in Enterprises Procurement Fraud

• Main Authors: Chia-Lun Chang, 張嘉倫
• Other Authors: Chih-Yuan Chen
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/33097919943109740965

碩士 === 國立雲林科技大學 === 企業管理系 === 103 === There are so many procurement frauds which makes use of relationship to receive kickbacks from suppliers in large businesses at home from 2011 to 2014, including Formosa Plastics Group(2011), Foxconn Technology Group(2012), and Nankang Rubber Tire Corp(2014). This study tends to explore why the listed companies which already setting up management system still occur procurement fraud in Taiwan. The survey, conducted by case study research, applies secondary data to combine procurement, internal controls, and business ethics. The results are as follows: business can through the rule of internal control and executive management matrix, four quadrants, to evaluate complete degree between business rules and implementation. Deeply to say, business can adopt the suitable management method, structural and non-structural, to improve enterprise management system, and avoid procurement fraud to occur.