| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 97 === Forensic accounting can be divided into two parts: lawsuit support service and investigative accounting. According to Article two of audit law, the authorized duty of government audit institutions is to inspect if property or financial act of officers are lawful or royal to their positions. Government auditors investigate the existence of fraud cases is the category of investigative accounting.
In this study, content analysis and fraud triangle theory were used to discover the forensic factors of successful detection of fraud. Then the questionnaires were used to explore the awareness of forensic audit of government auditors and their opinion on the successful forensic techniques. Conclusions and recommendations were generated by descriptive statistics and variance analysis.
Through case study and questionnaire survey, the conclusion and suggestion are summarized as following:
1.Parts of government auditors un-know or rough understanding of the forensic auditing should enrich their knowledge for improving fraud detective ability.
2.Government auditor should attempt to understand psychological state and behavioral patterns of target person through relevant clue or information. Make the best use of analytical forensics techniques, active interview with relevant supervisors and staffs, cross-examination and investigation for finding fraud clue to enhance the successful forensic.
3.In order to fulfill the audit duty, government auditors should maintain highly vigilance, professional doubt, un-remitting, persistent and self-confident attitude for timely discover the existing frauds.
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