摘要
管理层舞弊是社会危害最重、最难防范的舞弊行为。针对管理层舞弊的审计,我国普遍采用制度基础审计模式,以健全有效的内部控制制度,减少舞弊的发生,而内部控制制度的最大缺陷是不能防范和控制管理层串通舞弊。因此,需要创新审计理念、实施特殊的审计程序、采用特殊的审计方法改进制度基础审计模式。
Management fraud is the most serious threat to society,and also the most difficult to detect and prevent accounting fraud.On the audit of the management fraud,system-based auditing model is widely used by China's CPA,its assumption is that sound and effective internal control systems can reduce the incidence of fraud.But the biggest flaw of the internal control system is not to prevent and control the management fraud.This article holds an opinion that innovating audit concept;implementing special procedures and using special methods can improve the deficiencies of system-based auditing model.
出处
《常州工学院学报》
2007年第6期63-66,共4页
Journal of Changzhou Institute of Technology
关键词
管理层舞弊
内部控制制度
制度基础审计
缺陷
改进
management fraud
internal control system
system-based auditing
defects
improvement
