职务舞弊与内部控制、内部审计——兼评法国兴业银行职务舞弊案例  

Occputational Fraud, Internal Control and Internal Auditing——A Case Study of Occputational Fraud in Societe Generale

作　　者：何玉[1,2] 

机构地区：[1]南京财经大学会计学院 [2]南京大学会计系

出　　处：《审计研究》2009年第2期91-96,共6页Auditing Research

基　　金：国家社科基金07BJY018;中国博士后科学基金20080431081;南京财经大学科研基金C0707阶段性研究成果;教育部哲学社会科学创新基地"南京大学经济转型和发展研究中心"子课题"企业组织变更;战略转型研究"资助。

摘　　要：作为金融业最大的职务舞弊案例,2008年发生的法国兴业银行职务舞弊案例为所有企业都敲响了警钟。职务舞弊所具有的高发生率、高危害性、形式多样、原因复杂等特征,要求所有企业必须积极应对。该案例表明有效的内部控制是预防职务舞弊的关键。而为了保障内部控制有效运行,预防职务舞弊,建立健全内部审计机制又是不可或缺的。As the biggest occupational fraud in financial industry, the case that occupational fraud happened in Societe Generale in 2008 sounds the alarm to all firms. High rate of occurrence, severe harm, multifarious techniques, and complex reasons so on are the characteristic of occupational fraud, which urge that all firms should take up the challenge of occupational fraud properly. The case of occupational fraud in Societe Generale in 2008 demonstrates that efficient internal control should play a key role of preventing from the occurrence of occupational fraud. Since internal auditing can give effect to internal control, firms must establish the system of internal auditing in order to prevent from the occurrence of occupational fraud.

关 键 词：职务舞弊 内部控制 内部审计 案例研究 兴业银行 

分 类 号：F835.65[经济管理—金融学]