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題 名 | 走出經濟低盪時代的省思--員工舞弊風險控管 |
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作 者 | 張益紳; 徐潔茹; | 書刊名 | 電腦稽核 |
卷 期 | 23 2011.01[民100.01] |
頁 次 | 頁156-165 |
分類號 | 494 |
關鍵詞 | 員工舞弊; 風險管理; 存取控制; 職能衝突; Employee fraud; Risk management; ERP; Access control; Segregation of duties; |
語 文 | 中文(Chinese) |
中文摘要 | 2009年的企業員工舞弊案件接連爆發,受害企業的規模從跨國集團公司到國內中小企業皆有,在經濟低盪的時代,企業改向專注於管控內在經營風險,長久以來的員工舞弊手法陸續曝露。 本文從實務的角度出發,說明企業內常之見員工舞弊手法實例,並針對各項手法加以分析、綜合、及歸納其發生原因,提出企業因應之員工舞弊風險管理方法,內容除企業流程中的人工作業外,更涵蓋企業ERP應用系統安全與控制議題,期望能協助企業強化營運流程控管、ERP應用系統存取控制(Access Control)、及職能衝突(SoD, Segregation of Duties)之風險管理。 |
英文摘要 | Employee frauds had emerged since 2009. Victims included both multinational enterprises as well as local SMEs in Taiwan. In a recessionary environment, enterprises started to put their emphasis on internal control of operational risks, and thus brought up the fraud techniques for long. Based on practical experiences, this article aims to provide enterprises with corporate fraud solutions by illustrating examples of common corporate frauds, along with penetrating analysis of each technique and comprehension of its root cause. Contents cover not only manual process in enterprises but also ERP application system security and control issues, in hopes of helping enterprises strengthen their operational process control, ERP application system access control, and risk management of Segregation of Duties (SoD). |
本系統中英文摘要資訊取自各篇刊載內容。