The previous literature has no or very little knowledge on the funeral business and its criminal behavior in Taiwan. Superstition and the negative image of death and funeral process make it difficult to study this topic. The closure networking in the funeral business is also a boundary for outsiders to understand them. The negligence of government further creates more opportunities for business to commit crime. The thesis was designed to explore the risk factors of the criminal behavior in funeral processes. First, the author interviewed customers who have personally processed their family members’ funerals in the past one year to discover their experiences and interactions with the funeral companies. In addition, a few selected funeral workers and governmental officials were interviewed. Gathering and cross-examining three different kinds to information, the thesis analyzed how and why a funeral has the risk factors to make the crime possible. The results indicated that there were three main criminal behaviors most likely to happen in funeral process: medical doctors forgerying death certificates, public servants taking bribes, and funeral companies cheating and over-pricing the consumers by providing them second-hand flowers instead of fresh flowers. Four risk factors made forgery death certificates possible:(1) hospitals wanted to avoid the workloads and possible legal responsibility of giving death certificate; (2) most people didn’t know how to apply for the death certificate; (3) funeral companies recommendation for convenience; and (4) the responsible department of the government failed to safeguard it . as to the risk factors of bribery, most people in Taiwan tacitly agreed the bribing behavior because of the superstition and informal cultural norms that a bribe in red bags or “Hong-Bou” could avoid bad lucks from touching or seeing the body. The thesis also found that the flower fraud problem was because the carelessness of customers and the illegal subculture among funeral companies. Several suggestions were recommended to prevent the risk factors: (1) funeral companies should inform consumers about their rights before signing a contract; (2) government should impose license systems for funeral workers; (3) the public health offices should improve their service issuing death certificates; (4) consumers should request the service detail lists and receipts from the funeral companies; (5) government could consider translating some funeral service and translate it into BOT(Build-Operate-Transfer) model; and; (6) government should encourage funeral companies to print a referential price list for fresh flowers, second-hand flowers and rental flowers for consumers to choose.