| Summary: | 碩士 === 東吳大學 === 會計學系 === 104 === Based on the case of Rebar Group, the purpose of this study is to investigate the relationship between internal control weakness and the lending system within conglomerate like this. Through analyzing, quantifying and sorting out the contents of the indictment from The Taipei District Prosecutors Office with regard to illegal transactions, including setting up numerous subsidiary companies, issuing inferior bonds, granting fraudulent credit to overlend and so on, this study identifies the important internal control weaknesses broken the lending system within conglomerate.
Main conclusions are as follows: 1. The factors that most frequently cause the weaknesses of internal control are these who participant in business groups and those who handle business duties; 2. In flows of loan review process, the most frequent mistakes result from the credit appraisal processes are the first steps , especially when the credit officer do not straightforwardly provide the objective verifying report.
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