การควบคุมเพื่อป้องกันการทุจริตเกี่ยวกับเงินฝากของธนาคารพาณิชย์ / สุนทรี อิสริโยดม = Fraud control for deposits of commercial banks / Suntraree Isariyodom
The fund is needed in developing country’s economy. Financial institutes are media in mobilization of funds from individuals and various business organizations. These sources of funds are used as loans to the private sector, both business firms and individuals, who Neel them for investments. In Thailand, commercial banks also play the important role in mobilization of funds. The most important function of commercial bank is a deposit taker. Since deposits are the most important source of funds and are the largest liabilities of bank which their average amount are about 80 per cent of total liabilities; the amount and tendency of banks’ deposits depend on the admiration and reliability of people. The size of bank may be also measured by the amount of deposits. Not only misappropriations for deposits make monetary losses to banks, but they also decrease confidence of their customers which may be a cause of bank failures. Therefore , this thesis is concentrated in studying various important safeguards against fraud which are applicable for deposits of commercial banks. To make the studying convenient and effective, types and operating procedures of deposits are firstly studied. Then general fraud controls for commercial banks are studied to determine operating procedures in the particular fraud control for deposits. From the studying, the important procedures in fraud control for deposits of commercial banks consist of segregation of duties, forming of practical method, verification of balance of deposits accounts, control of dormant accounts, documents keeping and control, rotation of duties, compulsory vacation, direct verification, provision of internal auditor, practices of personnel policies and bank examinations. Peculations in deposits of commercial banks in Thailand are mostly caused by lacking of effective control; such as personnel policies concerning to the selection of bank officers and employees, giving them proper training and fair remuneration; all regulations and operating procedures have not been strictly followed by allowing the ledger keepers to get involved in the cash, or inadequate independent of internal auditors.From the studying, most frauds for deposits of commercial bank could be detected, at their inception or thereafter, by the use of proper control measures. Most of bank fraud cases could be disclosed by accounts verification through direct correspondences with customers. If direct confirmation techniques were supplemented by the other safeguards against fraud, it is believed that most peculations for deposits of commercial banks would be deterred. Although the fraud made by bank employees cannot be perfectly protected, the tendency of people to embezzle varies
