金融财务欺诈风险管理和公司治理：中英文双语财务管理会计专业毕业设计外文文献翻译成品.docx

此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之 后直接可用，方便快捷！本文价格不贵！ 外文标题：Financial fraud risk management and corporate governance 外文作者：Raymond Lutui,Tauaho Ahokovi 文献出处:Proceedings of the 15th Australian Information Security Management Conference 发表时间：2018 英文3625单词，22098字符，中文5782汉字。 Financial fraud risk management and corporate governance Abstract Risk management is important so that risk is assessed, understood and appropriately managed. This is important both for conformance and performance. It is essential that strategic planning and management decisions are made appropriately in the context of the risk appetite of the corporation and its various stakeholders – especially its shareholders. If a company does not have a good understanding of risk, the likelihood of conformance and performance failure is high, this implies good internal and external corporate intelligence. Large global corporations have a significant impact on economies around the world. These entities are subject to intense competition and require investor and customer confidence to underpin their activities. Poor governance adversely affects customers and investors, and makes corporation uncompetitive. This can also affect entire economies. In the context of the Global Financial Crisis (GFC), the collapse of the US investment bank Lehman brothers demonstrates that corporate failure can hurt economies globally. The failure of Lehman Brothers to properly manage and understand risk is a clear example of the failure of good governance. Keywords: Fraud Risk Management, Corporate Governance, Good Governance, Fraud, INTRODUCTION The upsurge of financial scandals in the era of the 21st century raised awareness of deep-seated fraudulent activities (Kerr and Murthy 2013). Financial statement fraud has cast an increasingly adverse impact on the individual investors and the stability of global economies (Zhou and Kapoor 2011). The failure of Enron has caused about a $70 billion lost in the capital market. The Comput