The Application of Forensic Accounting on the Prevention of Financial Crime

• Main Authors: LEE,MEI-CHIN, 李美金
• Other Authors: 林宗輝博士
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/3f5wzk

碩士 === 國立高雄科技大學 === 會計系 === 107 === Forensic accounting is an Emerging theory . The general function of forensic accounting is not deep to be understood. The following main functions of forensic accounting :Judicial litigation and administrative investigation assistance, support for corporate governance and commercial appraisal. And the difference between it and the financial statement audit, the financial statement is the company under investigation, the procedure designed by the accountant to check the financial statements, is the audit evidence that can express opinions on whether the financial statements are acceptable or not, except for the entrusted project check. The planning and execution of the check work is not designed to detect fraud. In addition, the check-up work is usually carried out, so the accountant iv cannot guarantee that the financial statements are not true due to fraud. Forensic accounting is based on objective evidence for identification, the final product of forensic accounting is forensic report and court evidence; the financial statement audit is the check report. The forensic accounting can be used as the basis for an enterprise to bring a lawsuit, exemption from liability, or a judgment made by the court, a prosecutor to sue or dispose of the card; the audit report of the financial statement audit can be used for reference by the investing public and relevant creditors. Financial crimes refer to illegally obtain financial assets or use payment instruments or arbitrarily operate financial services in financial job activities to undermine financial management . The scale of financial crimes has expanded day by day, and the social economy has become increasingly serious. It is also changing with each passing day. The situation is more and more complex. It is highly abstract and hidden. It is a structurally intelligent crime. It has long-term sustainability and will be illegal. The movement of the territory, coupled with the incomplete financial legal system, the unclear norms, increases the difficulty to investigate.Forensic accounting is a kind of ability to discover the truth. It can not only reconstruct the crime scene, but also discover the intention behind the criminal facts. It should introduce the forensic accounting into crime prevention, and the prevention of financial crimes is through financial supervision (including internal and external supervision). The search and investigation of financial crimes, and actively applied to trials in court to compensate for the predicament of financial crimes, and to prevent of financial crimes.