论舞弊审计的制度二分法

论舞弊审计的制度二分法
摘  要：现代多元化的经济社会中存在着各式各样地舞弊现象，各行各业内部的舞弊情况也各有特色。然而，这些舞弊现象在舞弊的对象上，可以分为两种：管理层舞弊和员工舞弊。由于这两类人群所处环境的差异，舞弊的机会, 动机，所承受的压力也存在差异，因此其舞弊行为就存在着明显的不同。这对这些舞弊行为的差异性，采用舞弊审计制度二分法有助于提高审计的效率性、效果性和经济性。舞弊审计的制度二分法就是指在舞弊审计的过程中，采用管理层舞弊与员工舞弊分别处理的办法。本文将立足于企业内部审计部门的角度，来谈舞弊审计的制度二分法。
关键词：舞弊审计； 制度二分法； 管理层舞弊；员工舞弊

The study of the divided fraud audit method

Abstract：There are various kinds of fraud existing in the economic world, and different industry has different kinds of fraud. But of all these kinds of fraud, they have one characteristic I common, that is the subject of fraud. The subject of fraud can be divided into two groups: management fraud and employee fraud. The two groups are in different environment, they have different opportunities, different motivations   and both suffer different kind of pressure. So their behavior of fraud will be definitely different. According to the differences of the them, divided fraud auditing method will improve the efficiency, effectiveness, economy of the audit process. The method of divided fraud audit is the method that during the audit different audit strategies are applied to the two kinds of fraud: management fraud and employee fraud. This essay will stand on the side of internal audit department to discuss the divided fraud audit method.

Key words: fraud audit; divided fraud audit method; management fraud; employee fraud

目    录

一、 引言………………………………………………………………………………1
二、 舞弊审计的概念和意义…………………………………………………………2
（一） 舞弊以及舞弊审计的概念…………………………………………………3
（二） 舞弊审计对于当今社会的意义……………………………………………4
三、 舞弊审计的新方法——制度二分法……………………………………………5
（一） 制度二分法的简介…………………………………………………………6
（二） 针对管理层的舞弊…………………………………………………………7
（三） 针对员工舞弊………………………………………………………………8
四、 舞弊审计制度二分法在实际执行中可能遇到的困难…………………………9
（一） 内部审计部门要具备较强的反舞弊专业技能……………………………10
（二） 内部审计人员要保持一定的审计独立性…………………………………11
（三） 增加内部审计的规模，保证舞弊审计人力物力的投入…………………12
五、 结束语……………………………………………………………………………13
参考文献………………………………………………………………………………14

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