内部审计在舞弊控制中的作用.doc

内部审计在舞弊控制中的作用 [您的学号] [您的班级] [您的姓名] 【摘要】本文内部审计对于舞弊防治职能的回归为切入点，通过对于多层次、深角度的提示以及挖掘内部审计在防范与治理舞弊行为中的具体应用。期望众多企业通过对于内部审计的实际操作应用，认识到其企业内部审计是否能够很好的发挥作用。也通过这些应用，使他们了解到内部审计机构、工作人员等在舞弊防治中的不足之处以及是什么影响了内部审计作用的发挥。本文所采用的方法为规范分析法以及案例分析法相结合的方式。本文的创新之处在于第一，不仅仅是在传统的内部审计“确认、监督”职能基础之上进行舞弊的防治，更是在新兴起的“评价、咨询”职能的基础之上对于内部审计对于防治舞弊的空间进行扩展。第二，本文将内部审计对于舞弊的防治行为分为公司管理、内部控制以及风险管理三个方面。这样就可以更加全面、综合的对于内部审计进行阐述其是如何有效的防治舞弊行为的。本文是通过理论分析以及案例分析，找到了是那些因素制约着内部审计发挥其防治舞弊的作用，之后依据这些作用对于各类企业提出企业组织的意见与建议，对于今后内部审计如何发挥其防治舞弊的作用打下良好的基础。 【关键词】内部审计 舞弊行为 公司管理 内部控制 风险管理 The role of internal audit in the fraud control Abstract ：regression in this internal auditing for fraud prevention functionas the breakthrough point, through the multi-level, deep angle tips andmining of internal audit in the prevention and management of fraud in the specific application. Expect many enterprises through the actual operationapplication for internal audit, internal audit of the enterprises realize thatwhether can play a good role. Through these applications, so that they understand that internal audit institutions, staff shortages in fraudprevention and what is the impact of the role of internal audit. The method used in this paper is a normative analysis and case analysis method. The innovation of this paper lies in the first, not only in the prevention and treatment of internal audit traditional confirmation, function of supervisionbased on fraud, is based on the new assessment, consulting function forinternal audit for the prevention of fraud space expansion. Second, theinternal audit for fraud prevention behavior is divided into three aspects of company management, internal control and risk management. So it can bemore comprehensive, integrated for the internal audit of the prevention offraud and how to effectively. In this paper, through theoretical analysis andcase analysis, find out which factors restrict the internal auditing plays theprevention of fraud, then according to these effects for all kinds of enterprises and p