基于信息技术审计视角的欺诈防范研究

Study for the Antifraud Based on Information Technology Auditing Perspective

欺诈很难鉴别与发现,面临诉讼时更是难以举证。审计人员在欺诈的预防、探测与调查中起着关键的作用,而某些职业指导与审计指南可以指导审计人员在信息技术背景下对欺诈的发现与规避。

Fraud is often difficult to detect and even harder to prove in a court of law. The auditors play a key role in fraud prevention, detection and investigation. Some vocational guidance and audit guide can guide the audit staff to discover fraud and evasion in the context of information technology.