摘要：Corruptions in industrial business organizations tend to increase dramatically. This study was aimed to investigate strategy for preventing corruptions in industrial business organizations, using Delphi technique in order to gain consensus of 3 groups of experts; namely, internal auditors, certified public accountants (CPA), and financial and accountancy academicians. The error reduction and the net change of this study were set at 0.54-0.50, and 0.04 respectively. The data were collected 3 rounds. It was found that the strategy for preventing corruptions in industrial business organizations, which obtained the highest mean in the four studied aspects; namely, internal control and audit, digital technology, penalty for offenders, and morality cultivation, were: 1) establishing channels to receive the complaints on personnel misconducts, 2) stipulating the use of bank applications for payments to facilitate the examination of financial transactions of organizations, 3) determining the degree of severity of the punishment to trigger fears among those who were about to offend, and 4) administrators acting as role model for work morality and ethics.
