浅谈法务会计对控制舞弊的研究Word文件下载.docx
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浅谈法务会计对控制舞弊的研究Word文件下载.docx
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题目:
ForensicAccountingSkillsinImprovingFraudDetection
普通本科生毕业论文(设计)诚信承诺书
毕业论文(设计)题目
Forensicaccountingskillsinimprovingfrauddetection
学生姓名
专 业
国际会计
学号
指导老师
职称
教授
所在学院
国际学院
诚信承诺
本人慎重承诺和声明:
我承诺在毕业论文(设计)活动中遵守学校有关规定,恪守学术规范,在本人的毕业论文中未剽窃、抄袭他人的学术观点、思想和成果,未篡改研究数据,如有违规行为发生,我愿承担一切责任,接受学校的处理。
学生:
2009年5月26日
Abstract
Forensicaccountingappliesnotonlyaccountingandauditing,butalsoeconomics,business,andlegalconceptsandprocedurestoissuesinquestion.Theprimarypurposesofthisarticlearetostudyforensicaccountingintheareaoffraudauditing,thusmakingthefrauddetectionmoreeffectiveandmoreefficient.Inthefirstsectionofthearticle,theauthorappliesthesurveyresultsofJamesL.Bietstaker,RichardG.Brody,CarlPaciniinAccountants’perceptionsregardingfrauddetectionandpreventionmethods,theresultssuggestthatordinarymethodsarequitecommonlyused,butthemethodofforensicaccountingarelessoftenused,despitereceivingthehighratingsofeffectiveness.Consequently,inthispaper,forensicaccountingisformallyintroducedtothemethodpooloffrauddetection.Inthesecondpart,theconceptofforensicaccountingisintroducedbybothdomesticandforeignexperts.Accordingly,thesupplyanddemandofforensicaccountantsinoursocietyisstudiedtoshowthatforensicaccountingdeservesacomprehensiveeducationallovertheworld.Afterthat,thethreeareasofforensicaccountingskillsarestudiedtoshowhowtouseforensicaccountinginfraudauditing.Inthelastsectionofthearticle,forensicaccountingeducationissuggestedbyintroducingtheUSeducationmodel.TheUSforensicaccountingassociationsareintroducedandcomparedwiththeChineseassociation.Moreover,theauthorsuggeststhewaythroughwhichforensicaccountingcanbeintegratedintoaccountingcurricula.
【KeyWords】:
Frauddetection;
forensicaccounting;
financialstatements;
forensicaccountingeducation
Acknowledgement
Tomysupervisor,ProfessorJinfaJiang,whodirectedmeintotheaccountingworldbyteachingtheFundamentalAccountingPrinciple.HewarmlyrecommendedmeintomorethantenuniversitiesintheUnitedStates.AtthemomentIgotaccepted,Iwouldliketoshowmydeepestgratitudetohim.Hisconstantencouragement,positiveenthusiasm,andclearinstructionswillguidememywholelife.HisoverallknowledgeofthesubjectareahasbeensovaluabletomethatIcouldnothavebeencompletedthisresearchwithouthersupervision.
TotheInternationalSchoolofJiangxiUniversityofFinanceandEconomics,whichcultivatedmyfouryearsundergraduate,mysincerethanks.
IwouldliketothankMr.PeterLiu,forhiscontinuousencouragementandsupportthroughoutthetwosemesters.
Last,Iwouldalsoliketotakethisopportunitytoexpressmyspecialthankstomyfamily.Ihavebeensoluckytohavetheirunderstandingandassistanceduringthisacademicendeavor.Thankstomyfriends,Handy,Poppy,andSophiafortheirinvaluableadviceandcontinuousencouragement.
Toallthesepeople,mysincerethanks.
TableofContents
普通本科生毕业论文(设计)诚信承诺书i
Abstractii
Acknowledgementiii
1.Introduction1
2.Fraud2
2.1ConsequenceofFinancialFraud4
2.2MethodstoCombatFraud4
2.2.1Maintainafraudpolicy5
2.2.2Establishatelephonehotline5
2.2.3Employeereferencechecks5
2.2.4Fraudvulnerabilityreviews5
2.2.5Performvendorcontractreviews6
2.3TestofUseandeffectivenessoffraudpreventionmethodsandsoftware6
2.4Conclusion8
3ForensicAccounting8
3.1Theconceptofforensicaccounting8
3.1.1Theconceptofforensicaccountingbyforeignexperts8
3.1.2Theconceptofforensicaccountingbydomesticexperts10
3.2Differencebetweenforensicaccountingandcommonaccounting11
3.3TheDemandofForensicAccountants12
3.4TheSupplyofForensicAccountants13
3.5ForensicAccountingPractices15
3.5.1Fraudexaminer15
3.5.2LitigationConsultant17
3.5.3ExpertWitness17
4.Forensicaccountingeducationandadvises18
4.1ForensicAccountingAssociations19
4.1.1ACFEAssociationofCertifiedFraudExaminers19
4.1.2.TheAmericanCollegeofForensicExaminersACFEI-TheLargestForensicMembershipAssociation19
4.1.3ForensicCPAinChina20
4.2ForensicAccountingCertifications20
4.2.1TheCertifiedFraudExaminer(CFE)20
4.2.2CertifiedForensicAccountant,Cr.FA®
program21
4.2.3CertifiedinHomelandSecurity,CHS®
4.2.4CertifiedMedicalInvestigator®
CMIprogram21
4.2.5CertifiedForensicNurse,CFN®
4.2.6CertifiedForensicConsultant,CFC®
4.2.7SensitiveSecurityInformation,Certified®
program22
4.2.8CertifiedinDisasterPreparedness,CDP-ISMprogram22
4.2.9CertifiedForensicPhysician®
CFPprogram22
4.3TheJournalofForensicExaminer22
4.4TheForensicAccountingEducationinCollege23
5.SummaryandConclusion24
References26
1.Introduction
Formanyyears,corporatefinancialaccountingscandalshaveincreasedconcernsaboutfraud.Forexample,theUScompaniessuchasEnron,WorldCom,GlobalCrossingandTycohavenotonlywipedoutbillionsofdollarsofshareholdervaluebutalsoledtotheerosionofinvestorconfidenceinfinancialmarkets.Globally,theaverageestimatedlossperorganizationfromeconomiccrimesis$2,199,930overatwo-yearperiodInChina,thefraudcasesofYuanYe,HongGuangalsoimpressedthewholeaccountingcircle.Asaresult,thegeneralsocietyisdemandingtheauditorstotakemoreresponsibilityofthesescandals.However,differentfromthepublicexpectation,howmuchresponsibilityshouldbetakenbytheauditorsareingreatargument.Thereisonethingclearthat,alargepercentofthefirmrevenuesislostperyearastheresultofoccupationalfraud.Inthisway,thedemandofdetectingfraudeffectivelyisincreasingdaybyday.
Inaddition,thedamageinflictedbyfraudgoesbeyonddirectmonetaryloss.Collateraldamagemayincludeharmtoexternalbusinessrelations,employeemorale,firmreputation,andbranding.Despitetheincreasedincidenceoffraudandenactmentofnewanti-fraudlaws,manyorganizationalanti-fraudeffortsaretryingnewanddifferentstepstocombatfraud(KPMGForensics,2003;
PricewaterhouseCoopers(PWC),2003).
Forensicaccounting,asanewfrontierscience,whichcombinedwithaccountingandlaw,isusedtodetectfraud,providelitigationconsultantorexpertwitness.Thisprofessionhasnowbeenregardedasanappealingspecializationforaccountantsandlawenforcementprofessionals.IthasbeenmorethanthirtyyearssincethereformandopeningupofChina.Inthesethirtyoneyears,ournationhasgainedagreatsuccessintheeconomicdevelopment.However,theissuesofcorruptionandfraudalsostoodoutfromtheever-increasingeconomy.Litigationcostsassociatedwiththesettlementoflawsuitsagainstfirmsforfailuretofindfraudhasbeenestimatedtoapproachninepercentofaccountingandauditingservicerevenue(Dennisetal.,1996)Inthisway,thedemandofnewregulationsandmethodtopreventfraudisweighingmoreintheeconomicissues.
Threeareasofforensicaccounting-litigationsupport,expertwitnessing,andfraudauditing-requireacommonbodyofknowledgeandtraining.Currently,forensicaccountingeducationhasbeenlimitedprimarilytocontinuingprofessionaleducationsessionsforpracticingaccountants.IntheUnitedStates,alotofresearcherscalledoncollegesanduniversitiestoprovideforensicaccountingeducation.InChina,eventhecontinuingprofessionaleducationisnotwidelyaccepted.Consequently,wecannotcalloncollegesanduniversitiestoprovidetherelatedcurriculum.However,sincealotofChinesepeoplehaverealizedtheimportanceofforensicaccountingtotheirfutureprofessionalcareer,theytryhardtolearntwomajorsduringtheirundergraduate,suchasaccountingandlaw.Intheauthor’sopinion,thissituationcanbeimprovedbyaddinganelectiveclassorsharingforensicnotestotheauditingteachers.
Theprimarypurposesofthisstudyareto:
1reviewtheliteraturesonfrauddetectionintheareaofforensicaccounting;
2reviewtheliteraturesofaccountingeducationintheareaofforensicaccounting;
3investigatethemethodsofforensicaccountinginpreventingaccountingfraudandshowhoweffectiveforensicaccountingistofrauddetection;
4compareandcontrasttheaccountingassociationsinChinaandtheUSAthensuggestthemodelofforensicaccountingeducationinChina.
2.Fraud
Fraudis‘deliberatestepsbyoneormoreindividualtodeceiveormisleadwiththeobjectiveofmisappropriatingassetsofabusiness,distortinganorganization’sapparentfinancialperformanceorstrength,orotherwiseobtaininganunfairadvantage’.Fraudinvolvestheuseofdeceptiontoobtainanunjustorillegalfinancialadvantage,andencompasseswhite-collarcrime,irregularitiesandembezzlement.Withregardtocompanyadministrationfraudis‘anintentionaldeception,misappropriationofacompany’sassetsorthemanipulationofitsfinancialdatatotheadvantageoftheproprietor’.
Fraud,inwhatevernatureandguise,hastobedetectedfirst,sincedetectionisanimportantprerequisiteofrootingoutanysortoffraud.Ontheirown,auditorsarenotnecessarilythemostsuitablegrouptoperformthetaskoffrauddetection.Thecompany,byinstitutingappropriatefraudpreventionmeasureswithinitsorganization,candetectandpreventnon-managementfraud.
Managementfraudisdifficulttodetectduetocoercionandcollusion.Fraudmaybeperpetratedwithinacompanybyanemployeeormanageroroutsidetheorganizationbyabusinessc
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