目前鑑識會計在我國尚處於起步階段，鑑於社會變遷及資訊科技迅速發展，商業環境越來越複雜，舞弊的手法更是推陳出新，影響層面日漸廣泛，鑑識會計除可為舞弊之查核外，亦可為建立制度、加強公司治理，達到興利防弊之效果，與審計機關職司財務司法之功能相仿。近年來，審計機關的內部研究，多以鑑識會計在分析案情及調查時所使用的觀念，應用在審計工作上，幫助查核人員確認查核目標後，快速的建立查核方向和重點，而本研究蒐集相關鑑識會計文獻加以探討，鑑識會計與政府審計工作流程相似，均包括證據的蒐集、分析及評估，據以即時還原事件真相。除了將上述鑑識會計的觀念導入政府審計外，更進一步探討，政府職能擴張後，審計機關人少事繁責重，在投入成本受限之情況下，善用E化稽核工具為數位證據分析，快速挖掘不法案件，並經由實際案例應用分析，驗證導入鑑識會計，運用於政府審計工作上，有助於提升審計機關偵測及調查舞弊的能力，亦可協助建立制度、強化IT治理能量。

Nowadays, business environment has become more and more complex; meanwhile, with fast-developing information technology, fraud also advances from day to day. In order to detect fraud, forensic accounting has emerged as one of the most effective approaches in the past decade. In recent years, the audit authority's internal research, mostly forensic accounting investigations in the analysis of the case and the concepts used, the application of the audit work, audit objectives to help inspectors confirmed after checking quickly establish direction and focus. This study collected literatures regarding forensic accounting and explored it. Forensic accounting procedures involve collecting, analyzing and evaluating evidential matter, which is similar to government auditing. In Taiwan, due to limited budget and workforce shortage, forensic accounting is considered as beneficial to integration into the audit authority, which can advanced investigation skills and discover fraud. The audit authority can improve abilities of detecting and investigating fraud by applying forensic accounting in aspects of government in Taiwan. Moreover, it can help government establish internal control system and enhance governance.