浅谈内部审计在重大舞弊检查中的地位和作用

On the Functions and Role of Internal Audit During the Check of Serious Cases of Malpractices.

本文论述了重大舞弊的界定标准,归纳了重大舞弊一般特征。指出内部审计在重大舞弊检查中的三个优势作用和四个局限性,得出内部审计在此项工作中具有重要作用。

This paper defines the standard of serious cases of high - level frauds and summaries the common characters of them. It points out that the internal audit has three advantages and four limits in checking serious malfunctions and finally derives that internal audit will play an important role in the work.