Applications of Causality Diagram to Analysis of External Fraud Risk of Banks
Chen Nan-hu · Keizai keizai · 2009
This paper analyzed the influential factors of external fraud risk of commercial banks through importance-possibility causali-ty diagram and concluded that the high external fraud risk of commercial banks resulted from intentional fraud of customer group and bad management of their internal system.Therefore,the key point of preventing external fraud risk is the construction of internal control system and strict examination of the customer;meanwhile,transacting banking business according to laws and regulations is the best way to decrease the losses from falsification and to prevent external fraud risk effectively.