Sun Yat-Sen Management Review

  Journal Fullview

Sun Yat-Sen Management Review  2020/12

Vol. 28, No.4  p.599-624

DOI:10.6160/SYSMR.202012_28(4).0002


Title
吉鵬旅行社~消失的訂房(詐騙網頁)
OK Tours –The Vanishing Hotel Reservation (Scam Webpage)
(149_M5fd863235917f_Full.pdf 38KB)

Author
張嘉齡、陳春希、賴佳維、李宗盈/國立中央大學企業管理學系、國立中央大學企業管理學系、國立中央大學資訊管理學系、世新大學行政管理學系
Chia-Ling Chang, Chun-Hsi Chen, Chia-Wei Lai, Tsung-Yi Li/

Department of Business Administration, National Central University; Department of Business Administration, National Central University; Department of Information Management, National Central University; Department of Public Policy and Management, Shih Hsin University


Abstract(Chinese)

為因應網路詐騙之日新月異,導致企業商譽和內部管理流程及決策疏失,和一般消費者訂房與企業之間的差異性,來探討產學差距,資訊安全觀念不足及財務商譽損失等在法條中之賠償依據及損失來看企業經營的風險。 中小型企業在人力資源中大多缺乏責任分配及財管流程,在資訊流和網路財務金流蓬勃發展之下,對資訊流和金流經營管理標準流程儼然已是必備,分析如何藉由管理流程和監督放行權限核決權,以防止網路詐騙之發生有其必要性。 本案聚焦在了解企業管理之供應商審核、財務流程探討,資訊流和金流的基本概念及法規政策等討論,以期讓學員學習相關知識和概念並注意相關發展。

(149_M5fd863235917f_Abs.pdf(File does not exist))

KeyWord(Chinese)

網路詐騙、內部管理、企業風險


Abstract(English)

This case study is to explore the gap between industry and academia in response to the rapid changes in online fraud, which leads to the negligence of business reputation and internal management process and decision-making. Through the difference of room reservation between the general consumers and the enterprises, to explore the gap between industry and academia. The lack of information security concept and the compensation of financial and goodwill losses in the legal provisions look at the risks of business operations. However, most small and medium-sized enterprises lack of responsibility distribution and financial management process in human management and organization. In the current generation of rapid information circulation, under the rapid development of information flow and online financial flow, the standard process of information flow and financial flow management is already become an essential part.It is necessary to analyze how to prevent the occurrence of network fraud through management process and supervision and release authority. This case focuses on the understanding of usage practices of business operations in the industry, the discussion of financial processes for enterprise management, the study of basic concepts of information security and the discussion of laws, regulations and policies, etc. In order to let students and industry people understand and learn relevant knowledge and concepts, increase and adjust attention to relevant development.

(149_M5fd863235917f_Abs.pdf(File does not exist))

KeyWord(English)

Internet Fraud, Internal Management, Corporate Risk


Policy and management implications
(Available only in Chinese)

網路詐騙 (Internet fraud) 是指利用有網路連接的網際網路服務或者軟體,對受害者進行詐騙或其他利用的行為。研究顯示,網路詐騙可通過社交工程與社會影響力的管道發生。網路詐騙可能發生在聊天室、社交媒體、手機App、電子郵件、留言板、網站等地方(鄭燦堂,2019a)。 近年來國內諸多處理國際貿易的中小型企業,平時都以電子郵件聯繫與國外合作客戶做生意;專做出境 (Outbound) 的旅行業使用電子郵件聯繫國外合作客戶,早已是這類型企業溝通的主要聯絡方式;舉凡交易訂單、收據及匯款帳號等,尤其長期與海外合作公司的跨國交易,由於時差、語言等因素,以電子郵件為主要溝通途徑更是習以為常。 然而,這樣的業務操作慣例,卻也衍生出商業電子郵件詐騙 (Business E-mail Compromise,BEC) 的攻擊手法,顧名思義,就是以企業員工的電子郵件帳號,作為攻擊途徑的網路詐騙攻擊。尤其是時常進行跨國轉帳交易的企業,駭客冒用企業內部的高層主管或合作公司業務窗口,相關負責人因為對交易、金流有決定權與執行權的人,更容易成為駭客鎖定目標。不論企業規模大小,都有遇害的可能性。 本個案對於管理的意涵在於,網路詐騙的手法日新月異,個案企業遇到的是不同於詐騙個人的如簡訊APP、網路購物等一般型詐騙,而是海外最新的詐騙案例與手法;藉此個案非僅討論資訊安全議題,而是著重於尤以中小型企業主等對於資訊安全的問題考量,在面對網路資訊爆發的時代,不僅僅是IT人員應該留意資安問題,其實甚至應該是包含業務或是財務會計相關人員等,都應對資訊安全的基本概念具有思考的角度,更重要的是藉此發展出資訊管理、審核機制和金資流程的風險管理機制和流程才是。


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