头脑风暴法在舞弊审计中的运用研究:回顾与启示

头脑风暴法有助于解决舞弊审计这一类非结构化问题,在舞弊审计中运用头脑风暴法成为美国注册会计师审计中的一项必要程序,头脑风暴技术也成为审计理论界和实务界关注的一个重点问题。本文对相关研究文献进行了梳理和回顾,总结文献研究发现:舞弊审计适合使用开放式头脑风暴法、循环头脑风暴法和电子头脑风暴法;头脑风暴法不仅有助于审计人员识别更多的舞弊风险因素和提高识别因素的质量,而且能够使审计人员表现得更加谨慎,调高了客户舞弊风险的预期水平;此外,头脑风暴讨论会还能够使审计人员更愿意修改拟实施的实质性测试程序,采取更为有效的舞弊风险应对程序。这些实践经验和研究成果对我国审计实践和审计理论研究都具有重要的借鉴作用。     

头脑风暴

2010年7月30至31日,我所召开了2010年中总结暨工作务虚会。在深所领导,各部室、下属机构及特邀中国结算深圳分公司共计250位员工参加了此次会议。作为建所20周年系列学习活动的核心内容,此次会议以迎挑战,找差距,抓机遇,促发展为主题,围绕管理、监管、     

注册会计师在舞弊审计中的技术策略

在现代市场经济中，证券市场的舞弊行为可谓层出不穷，对证券市场及注册会计师行业均产生了巨大的冲击。注册会计师对上市公司会计报表错弊的揭示，是广大投资者，包括债权人、股东、以及所有利益相关者的基本要求。探究证券市场舞弊的成因，确立舞弊审计的技术策略，是遏制证券市场舞弊行为的有效举措，也可以此规范注册会计师对舞弊审计的技术措施。 证券市场舞弊的形成及其揭示舞弊是指为获得非法利益采用不法手段所实施的故意行为。在上市公司的信息披露中，一般表现为有目的地欺骗或故意谎报重大财务事实的不诚实行为。国外舞弊风…     

内部审计在舞弊防范中的对策

本文在根据内部审计具体准则的相关要求，在此基础上对内部审计中防范舞弊中的措施进行阐述。     

内部审计在舞弊防范中的对策

本文在根据内部审计具体准则的相关要求,在此基础上对内部审计中防范舞弊中的措施进行阐述.     

引领头脑风暴新技巧

组织一个成功的头脑风暴所要提出的问题方向要正确,粗细要适中,语言要别有匠心     

企业会计舞弊与舞弊审计

近年来，国内外一些大企业和上市公司相继爆出了会计造假和舞弊丑闻，使得人们对大企业的盈利能力和会计师事务所的客观独立性产生了疑虑，企业的会计舞弊及针对舞弊行为的舞弊审计也就成为社会公众和会计审计界关注的热点。一、会计舞弊的定义及危害根据2001年7月发布的《独立审计具体准则第8号——错误与舞弊》中对“舞弊”的定义是指导致会计报表产生不实反映的故意行为。它主要包括：（1）伪造、变造记录或凭证；（2）侵占资产；（3）隐瞒或删除交易或事项；（4）记录虚假的交易或事项；（5）蓄意使用不当的会计政策。舞弊的危害性很大…     

强化内部审计在舞弊防范中的责任

内部审计工作是我国社会主义审计制度的一个不可缺少的重要组成部分,实行内部审计监督制度,是适应经济发展,加强国家对财政、财务收支的监督,坚持勤俭办事业的需要;是一个单位改善经营管理,励行增产节约,提高经济效益的需要;也是维护财经法规,转变社会风气,加强社会主义精神文明建设的需要。本文结合内部审计的实务,探讨内部审计发挥防范舞弊的作用等问题。     

内部审计在反舞弊中的作用分析

反舞弊是近年来我国企业关注的重点内容。实施反舞弊审计可为企业的财物安全提供有力保障,也可为企业经济效益与社会效益的实现提供基本保障。本文对企业内部审计在反舞弊中的作用展开研究,指出企业内部审计需要发挥自身在反舞弊中的作用。分析了目前企业发展中存在的舞弊情况和反舞弊工作中的常见不足,从而提出企业如何发挥内部审计在反舞弊中的作用。     

穿行测试在建设项目舞弊审计中的运用

建设项目涉及面宽,人员相对较少,项目管理复杂,这些导致了舞弊威胁有增无减,内部控制的薄弱为工程项目员工和管理层提供了舞弊机会,通过案例分析,探讨运行穿行测试开展建设项目舞弊审计的方法,总结优势和不足,并提出实施建议。     

Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming

This article contributes by extending media richness (MRT) and media synchronicity theories (MST) to explore how media richness and anonymity influence team interactions and success in audit fraud brainstorming. Sixty-three, three-person teams, with 189 student participants from two Universities, identified fraud risk cues in a SAS 99 audit planning case. Participants were assigned to one of three conditions: electronic anonymity (EA; n = 18 teams), electronic identified (EI; n = 28 teams), or identified face-to-face (FtF; n = 17 teams). Compared with teams in the low media richness conditions, i.e., the EA and EI, discussions in FtF teams produced more and better dialog, which resulted in better identification of fraud risk cues. Additionally, compared with the discussions in the EA teams, FtF team discussions evidenced less narcissism and were more focused and inhibited. Mediation analyses of team interactions indicated that the quantity of dialog (team production) completely explains, fully mediates, the effects of media richness and anonymity on risk assessments. Contributions include extending MRT and MST, and using automated content analysis, to explicate the role of media richness, anonymity, and team interactions in explaining audit team fraud identification success. The concluding section identifies the sample, design, and method limitations, and, discusses the potential for group support technologies to enhance or detract from audit team processes, depending on task, context, and technology.     

Why computer-mediated communication improves the effectiveness of fraud brainstorming

Current auditing standards require auditors to conduct a fraud brainstorming session aimed at considering ways in which the audit client's financial statements might be fraudulently misstated. Lynch et al. (2009) document that computer-mediated fraud brainstorming is significantly more effective than face-to-face brainstorming for generating relevant fraud risks. In this study, we code and analyze process-level data from the Lynch et al. (2009) study to understand the factors contributing to the greater effectiveness of electronic fraud brainstorming. Specifically, we conduct mediation analysis to discern the degree to which equality of participation and two measures of task focus contribute to greater fraud brainstorming effectiveness when using a computer-mediated communication system compared to traditional face-to-face brainstorming. We also examine participants' perceptions of ease of system use, satisfaction with the process, and satisfaction with the outcome. Overall, the results indicate that the primary reason for the greater effectiveness of electronic fraud brainstorming is the greater degree of task focus as revealed through the length of comments made when using computer-mediated fraud brainstorming. In an absolute sense, participants using electronic brainstorming felt that their brainstorming mode was easy to use and they were satisfied with the process and outcome. The primary contribution of this study is in enhancing our understanding of precisely why computer-mediated fraud brainstorming outperforms face-to-face fraud brainstorming.     

Allocating audit resources to detect fraud

This paper addresses how to allocate audit resources across different auditable units when misstatements may occur in any or all of the units. We consider two benchmark scenarios. In the first, the extent of overstatement affects only the cost of detection, but not the effectiveness of audit inputs in determining the likelihood of detection. In the second, overstatement directly affects the likelihood of detection but not audit cost. In a two location setting, if overstatement affects only audit effectiveness, the realized value at one location has no impact on the reported value at the other. In addition, the auditor allocates an identical amount of audit resources to each location. In contrast, if overstatement affects only audit cost, the agent’s reporting strategy reflects interdependencies between both realized values and audit costs across locations.     

Triangulation of audit evidence in fraud risk assessments

Drawing on the triangulation framework of audit evidence ( and ), we experimentally test for the conditions, if any, under which financial-statement auditors alter their fraud-risk assessments based on whether external evidence provides positive or negative news about underlying business performance. We focus on the condition in which two kinds of management-controlled audit evidence – evidence from the financial statements and evidence from internal data depicting performance of a key business process – is contradicted by external evidence suggesting that a key business objective has not been attained. According to the triangulation framework, such contradictory external evidence should heighten auditors’ skepticism about the veracity of management-controlled evidence and increase their assessment of fraud risk.     

Internal audit reporting lines,fraud risk decomposition,and assessments of fraud risk

The main purpose of this research is to examine the effects of internal audit reporting lines on fraud risk assessments made by internal auditors when the level of fraud risk varies. Significant emphasis has been placed on the importance of reporting lines in maintaining the autonomy of internal auditors, but the perceived benefits of requiring internal audit to report directly to the audit committee have not been validated or systematically investigated. Results of an experiment involving 172 experienced internal auditors and additional survey findings indicate that internal auditors perceive more personal threats when they report high levels of risk directly to the audit committee, relative to management. Perceived threats lead internal auditors to reduce assessed levels of fraud risk when reporting to the audit committee relative to when reporting to management. This finding runs counter to the anticipated benefits of requirements that the internal audit function report directly to the audit committee, and it reveals potential conflicts of interest and independence threats created by the audit committee itself. We also investigate the effects of fraud risk decomposition on risk assessments made by internal auditors. We find that fraud risk assessment decomposition does not have the same effects on internal auditors as it has on external auditors, and the effects of decomposition do not align with the expected benefits of decomposition.     

Internal audit,alternative internal audit structures and the level of misappropriation of assets fraud

In recent years, the importance of good corporate governance has received significant public and regulatory attention. A crucial part of an entity's corporate governance is its internal audit function. At the same time, there has been significant public concern about the level of fraud within organizations. The purpose of this study is to assess whether organizations with an internal audit function are more likely to detect and self‐report fraud than those without. In this study, we use a unique self‐reported measure of misappropriation of assets fraud for the first time. The fraud data are from the 2004 KPMG Fraud Survey, which reported fraud from 491 organizations in the private and public sector across Australia and New Zealand. The internal audit data are from a separate mail survey sent to the respondents of the KPMG Fraud Survey. We find that organizations with an internal audit function are more likely than those without such a function to detect and self‐report fraud. Furthermore, organizations that rely solely on outsourcing for their internal audit function are less likely to detect and self‐report fraud than those that undertake at least part of their internal audit function themselves. These findings suggest that internal audit adds value through improving the control and monitoring environment within organizations to detect and self‐report fraud. These results also suggest that keeping the internal audit function within the organization is more effective than completely outsourcing that function.     

Corporate fraud and the audit expectations gap: A study among business managers

This paper presents the findings of an empirical study on the audit expectations gap concerning the role of the auditor in corporate fraud cases. The purpose of the study is to assess the significance of a reasonableness gap, a deficient performance gap and a deficient standards gap in the specific context of corporate fraud. In order to distinguish all three elements of the expectations gap, respondents need a certain level of expertise on fraud. Therefore, in this research the audit expectations gap is studied primarily from the perspective of three groups of business managers, based on the fact that they typically have a special responsibility in fraud cases. Bankers are used as a control group to assess the potential differences between the views of business managers and ‘society in general’. This study provides clear evidence of a substantial audit expectations gap in the context of fraud, both with respect to the auditor's performance as well as the auditor's formal obligations as laid down in existing standards. However, compared to bankers, business managers are less inclined to judge auditors’ performance of existing duties as inadequate, and see fewer points where auditing standards should be amended.     

安全审计技术在银行自助设备中的应用

截至2009年第三季度末,我国银行卡跨行支付系统联网商户约为135万户,联网POS机具211万台,联网ATM19万台,较2009年第二季度末分别增加11.     

审计信息化在中国人寿的实施设想

目前，企业的内部审计已作为内部管理的必要组成部分，在评估经营风险、评价内部控制、改进经营管理、帮助实现目标等方面发挥着不可替代的重要作用。特别是对于中国人寿保险股份有限公司（以下简称“中国人寿”）这样的大型上市企业，因面临更为严格的监管环境和更加激烈的市场竞争，所以其内部审计人员应必须认识到新的经营环境和经营方式的特点和风险，掌握降低这些风险的有效措施及其有关的审计方法。同时，信息技术的发展使企业的经营环境与经营方式发生了很大变化，对内部审计方式带来了巨大冲击。在企业ERP中，所有的业务、财务都由计算机系统处理与控制，计算机系统是否合法、安全、正确与高效，直接关系到企业的安全和效益。因此，内部审计部门要适应信息化发展的要求，要应对审计信息化必然的趋势。     

The apparatus of fraud risk

‘Fraud risk’ is ontologically different from fraud. Fraud itself is a disruptive event; fraud risk can and must be governed. This essay draws on Foucault’s concept of an apparatus (dispositif) to explain the emergence of this difference. The analysis begins with a concrete case and explicates the history of fraud risk which flows through a specific organizational setting. First, it is claimed that fraud risk must be understood in relation to the broader historicity of risk in which risk expands its reach as an organizing practice category. Second, it is argued that the diverse elements of the fraud risk apparatus – words, laws, best practice guides, risk maps, websites, compliance officers, text books, regulatory judgments and many more – have a trajectory of formation. This trajectory begins with auditing and expands into risk management, regulation and security more generally. Fraud risk management emerges as a highly articulated, transnational web of ideas and procedures which frame the future within present organizational actions, and which intensify the responsibility of senior managers. Overall, the paper challenges the common sense idea that the present shape of fraud risk management is a functional necessity demanded by fraud events. The purpose is to display the historically contingent regime of truth for speaking about fraud, risk and responsibility in organizations. The paper suggests that this ‘regime of truth’ consists in a form of managerial and regulatory knowledge with a ‘grammar’ governing rules for talking about and acting on risky subjects and organizations. The rise of ‘fraud risk’ management and its prominent position within the field of corporate governance in the 21st century is emblematic of an ongoing neoliberal project of individualization and responsibilization.