财务舞弊中存在的内部控制问题--对世界通信公司财务舞弊案之剖析

世界通信公司曾作为美国第二大长途电话公司，创造了美国资本市场有史以来规模最大的财务舞弊事件。通过对“线路成本”的调整，利用会计造假虚构了近110亿美元的利润。从其破产的案例中可以看出，世界通信公司治理机制的不完善，内部控制受到了极大的忽视，这也是造成世界通信巨大的财务舞弊最主要的原因。之后提出的《塞班斯法案》，要求建立企业财务报告的可靠性，运用真实可靠的会计信息加强对公司的内部控制和风险管理。因此，本文将通过分析世界通信财务舞弊的原因，以及对于防范企业财务舞弊强化内部控制的重要性。

The Internal Control in the Financial Fraud

WorldCom, ever as the second biggest long-distance telephone company, has created the largest financial fraud in the capital market in U.S.A. By means of the adjustment to line cost, it took advantage of accounting irregularities to make fictional, profits about $1.1billions. From the bankruptcy of WorldCom, its governance mechanism was not perfect and the internal control has been seriously ignored, which resulted in the great financial fraud of WorldCom. And then, the issue of ＂SOX Act＂ required the enterprises to establish the reliability of financial statements, and use true and reliable accounting information to strengthen the internal control and risk management. In hence, the passage will state the reasons for the financial fraud of WorldCom and the importance of internal control against financial fraud.