商业银行舞弊审计策略及方法  

Commercial Bank Fraud Audit Strategy and Method

作　　者：位华 WEI Hua

机构地区：[1]山东省科学院 [2]齐鲁工业大学金融学院

出　　处：《经济论坛》2019年第4期123-128,共6页Economic Forum

基　　金：教育部人文社科研究项目"公司治理与证券市场开放:企业可持续增长的内部机制与外部机制"(12YJA630102);山东省社科规划项目"供给侧改革背景下商业银行绿色金融发展的路径选择"(18CJJJ26)

摘　　要：近年来商业银行舞弊案件频发,不仅使商业银行遭受了重大损失,也影响了商业银行的声誉,因此通过舞弊审计来识别、控制和防范舞弊风险,是商业银行亟待解决的问题。本文分析了商业银行舞弊审计的目标和原则以及舞弊动因理论,再此基础上分析舞弊的种类以及在新形势下的特点,最后有针对性地提出商业银行舞弊审计的方法及策略,从而为商业银行防范舞弊案件提出了有针对性的方法和建议,这对于商业银行具有重要的借鉴意义。In recent years, the frequent occurrence of fraud cases in commercial banks has not only caused ma. jor losses to commercial banks, but also affected the reputation of commercial banks. Therefore, it is an urgent prob. lem for commercial banks to identify, control and prevent fraud risks through fraud audits. This paper analyzes the objectives and principles of commercial bank fraud audit and the theory of fraud motivation. Based on this, it analyz. es the types of fraud and the characteristics under the new situation. Finally, it proposes the methods and strategies for commercial bank fraud audit, which has important implications for commercial banks.

关 键 词：舞弊审计 舞弊动因 商业银行 策略及方法 

分 类 号：F239.65[经济管理—会计学]