解读企业舞弊信号及其对内部控制的影响——从法务会计视角  

Interpreting the Signal of Enterprise Fraud and the Impact to Internal Control from the Perspective of Forensic Accounting

作　　者：许东霞[1] 阎洪玉[1] 

机构地区：[1]渤海大学管理学院,辽宁锦州121000

出　　处：《商业经济》2013年第5期37-39,共3页Business & Economy

摘　　要：随着经济的发展与科技的进步,企业舞弊现象正在蔓延。从会计异常、内部缺陷、分析性异常的一些预警性号中可以看出企业中可能存在的问题:领导认识不足,法制观念淡薄;企业监督不力,财务控制存在漏洞;内部审计控制薄弱等。法务会计人员必须对舞弊的预警信号有敏锐的觉察力,才能更好的对舞弊审计风险进行评估,才能降低因降低检查舞弊所带来的审计风险,并有效揭示舞弊行为或者提前预防舞弊的发生。Along with the economic development and technological progress, enterpnse trautl is growing. ame early-warning slgnms such as accounting anomaly, internal defect and analysis anomaly may tell some potential problems： leader＇s insufficient understanding of laws, loopholes of financial control caused by poor enterprise supervision and weak internal audit, etc. Forensic accountants must possess sharp perception of early-warning fraud signals to assess the fraud audit risks, to decrease the audit risks caused by reduction of fraud in- spection, to reveal fraud behavio~ or prevent a fraud effectively.

关 键 词：企业舞弊 预警信号 内部控制 法务会计 

分 类 号：F272.7[经济管理—企业管理]