鑑識會計是一門新興的整合性學科，係因應商務訴訟日益繁複、企業舞弊時有所聞，而由鑑識會計人員應用會計、法律、心理、資訊等專業知識，提供舞弊調查與訴訟支援等服務，協助委任人釐清經濟爭議事項。本課程結合會計系既有的財會與審計基礎教育，帶領學生進入鑑識會計之專業領域，訓練學生辨認舞弊、調查舞弊，進一步學習管控舞弊風險之方法，並培養學生未來具有擔任鑑定人、專家證人的專業素養能力與基礎法律知識。The Identity Association is a new and integrated science department that is increasingly complex in business complaints and corporate fraud. It uses the professional knowledge of the Identity Association, law, psychology, information, etc. to provide fraud investigation and lawsuit support services to assist the appointees in clearing economic disputes. This course combines existing financial and audit basic education, leads students into the professional field of the cognitive association, trains students to identify fraud and investigate fraud, further learns methods to control fraud risks, and cultivates students' professional cultivation ability and basic legal knowledge in the future as a competent qualifier and expert witness.
[依授課教師第一堂課公告為準]
1.鑑識會計服務指引第一至五號，會計師公會全國聯合會。
2.2024 ACFE Report to the Nations.
3.財金500大企業稽核師的舞弊現形課，高智敏，2020年，城邦文化事業。
4.鑑識會計與舞弊防治，許順雄，2021年，滄海書局。
5.Fraud Examination, W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman, 2019, Cengage Learning.
[According to the first class announcement of the teacher instructor, it is accurate]
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2.2024 ACFE Report to the Nations.
3. The fraudulent auditors of the top 500 financial enterprises, Gao Zhimin, 2020, City-state Cultural Affairs.
4. For the prevention and control of fraud, Xu Xunxiong, in 2021, the Huahai Book Bureau.
5. Fraud Examination, W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman, 2019, Cengage Learning.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 分組學期報告分組學期報告 Sub-grouping period report |
40 | 至少兩次。評分標準包括現場報告的表達力及反應力、報告資料的完整性及深入度。 |
| 期末考期末考 Final exam |
30 | |
| 個人作業或分組作業個人作業或分組作業 Personal operations or sub-assembly operations |
20 | 不定期有演講心得或分組討論記錄。 |
| 教師綜合評量教師綜合評量 Comprehensive Teacher Evaluation |
10 | 課堂出席率與課堂表現綜合評估。 |
