内部审计与舞弊控制分析.doc

内部审计与舞弊控制分析 中文摘要：目前，舞弊行为虽然已经引起各企业高度的关注，并在一定程度和范围内采取了相应的措施，但是，企业财务报告造假的问题仍然十分严重。有关内部审计与舞弊行为是否相关、内部审计如何影响舞弊行为以及影响程度的问题，各界一直都停留在理论研究和案例分析阶段。在对国内外相关研究成果系统分析的基础上，从内部审计和财务舞弊的基本理论入手，将内部审计与财务舞弊这两个问题联系起来，分析内部审计对财务舞弊的影响机理，明确了两者之间的具体关系。企业舞弊案的发生已屡见不鲜，无论是管理舞弊还是雇员舞弊，其给企业带来的损失都是相当巨大的。舞弊案的产生与企业本身的内部审计缺失相关，有效的内部审计制度是预防舞弊的关键。而想要保证内部审计的有效性，不仅需要有完善的内部审计制度，还要有高素质的内部审计师。本文借鉴国内外内部审计及其评价的理论，为了抑制财务舞弊的发生，提出了我国企业应加强内部审计建设、完善公司治理结构等政策建议。 关键词：内部审计 舞弊控制 内部控制 Abstract At present, although fraud has caused the enterprise attaches great importance to, and in certain degree and range, take corresponding measures, however, the companys financial report fraud problem is still serious. About internal audit related to fraud, internal audit, fraud, and how to influence the extent of the impact of all walks of life, from the stays in theory research and case analysis phase. Relevant research results at home and abroad, the system on the basis of analysis, from the basic theory of internal audit and financial fraud, internal audit and financial fraud link to these two problems, the influence mechanism of internal audit of the financial fraud analysis, has been clear about the concrete the relations between the two. Enterprise the happening of the fraud has become common, whether management employee fraud, or fraud, resulting in business losses are considerable. Internal audit to the enterprise itself is lack of related fraud, effective internal audit system is the key to prevent fraud. To ensure the effectiveness of internal audit, not only need to have perfect internal audit system, but also has a high quality of internal auditors. In domestic and foreign internal audit and evaluation, in this paper, the theory, in order to prevent the occurrence of financial fraud, proposed our country enterprise should strengthen the construction of the internal audit, perfect the corporate governance structure, such as policy recommendations. Key words：Internal Audit；Fraud control；Internal controls 一、研究背景及意义