纵观在审计发展史上，舞弊一直都困扰审计职业的重大社会问题。欺诈和舞弊现象更具有愈演愈烈之势，治理各种舞弊已成为当前现实的紧迫问题。内部审计是在现在企业下自我监督、自我约束机制的重要组成部分，是现代企业建立和完善法人治理结构的内在需要，在舞弊防范中发挥了应有的作用。本文以安然、世通事件后,内部审计防治舞弊职能的回归为切入点，通过深层次、多角度揭示和挖掘内部审计在舞弊防范和治理中的应有作用，旨在通过企业中的内部审计实际操作，验证这些作用的是否存在及如何发挥，使内部审计机构和人员认识到他们在舞弊防治中的不足之处以及影响这种作用充分发挥的各个因素，进而依据本文所确立的内部审计防治舞弊研究框架，来准确定位他们在舞弊防治中的位置。
关键词：内部审计；财务舞弊；防范措施；防治
In the history of the development of the audit, audit fraud has been a puzzle occupation of the major social problems. Fraud and fraud has become increasingly fierce, management of various fraud has become the current practical problems. Internal auditing is now under the supervision enterprise self, ego restrains a mechanism important component, is a modern enterprise to establish and improve the corporate governance structure of the internal needs, in the prevention of financial fraud has played a due role. In this paper, by Enron, WorldCom incident, prevention of fraud internal audit function of regression as the breakthrough point, through a deep, much angle announces and mining internal audit in fraud prevention and management in their roles, aimed at the adoption of enterprise internal auditing in the actual operation, to verify these role exists and how to play, so that the internal audit mechanism and personnel to recognize them in fraud prevention in deficiency as well as the impact of this function into full play of the various factors, and then according to the establishment of internal audit prevention of fraud research framework, to accurately locate them in fraud prevention in position.
Key words: internal audit; financial fraud; prevention; prevention and control
目 录
Abstract……………………………………………………………. II
引言…………………………………………………………….. – 1 –
一、内部审计在财务舞弊防范中的职能……………………………………. – 2 –
（一）防止会计财务舞弊是内部控制的一项基本目标……………………………… – 2 –
（二）协助健全组织内部控制是内审预防财务舞弊的主要手段………………………. – 2 –
二、财务舞弊的现状…………………………………………………. – 4 –
三、内部审计在防治舞弊的作用案例分析………………………………….. – 6 –
（一）A公司背景资料……………………………………………………… – 6 –
（二）审计过程——发现内部控制缺陷，识别和调查舞弊………………………….. – 6 –
1.常规性财务审计——销售与收款循环环节内部控制符合性测试………………….. – 6 –
2.常规性财务审计——销售与收款循环环节实质性测试…………………………. – 8 –
（三）审计意见和建议——完善内部控制以防治舞弊……………………………… – 9 –
1.建议制定销售业务的业绩测评系统……………………………………….. – 9 –
2.建议制定适宜的客户信用核准制度………………………………………. – 10 –
3.建议规范零售业务管理……………………………………………….. – 10 –
4.严格执行产品降价审批程序管制度………………………………………. – 10 –
5.强化销售发票开具与发运单、装货单相互核对机制………………………….. – 10 –
6.加强档案管理………………………………………………………. – 10 –
7.加强向 A 公司总部管理层定期汇报销售情况的机制…………………………. – 10 –
（四）A 公司内部审计案例小结…………………………………………….. – 11 –
四、企业内部审计对舞弊的揭露及预防措施……………………………….. – 12 –
（一）审查和评估内部控制制度…………………………………………….. – 12 –
1.针对舞弊的第一要素“压力”应着力采取措施……………………………… – 12 –
2.针对舞弊的第二要素“机会”应着力采取措施……………………………… – 12 –
3.针对舞弊的第三要素“借口”应着力采取措施……………………………… – 13 –
（二）发现舞弊迹象时的审计措施…………………………………………… – 13 –
1.评估舞弊涉及的范围及复杂程度………………………………………… – 13 –
2.评估参与舞弊检查人员的资格、技能和独立性……………………………… – 13 –
3.编制舞弊审计报告…………………………………………………… – 13 –
总 结…………………………………………………………… – 14 –
参考文献………………………………………………………… – 16 –
