基于舞弊三角论的装备采办里程碑审查舞弊问题分析

Analysis of Fraud in Milestone Review of Equipment Acquisition Based on Theory of Fraud Triangle

采用审计领域广泛使用的舞弊三角论系统分析了装备采办里程碑节点审查中舞弊问题产生的原因,总结了美军里程碑审查中防范舞弊问题的做法与经验,依据舞弊三角论和美军的经验教训,提出了我军里程碑审查制度中防范舞弊问题的措施建议。

The factors and causes of the fraud practices in milestone review are systematically analyzed with the theory of fraud triangle which is widely used in the audit field,the experiences and methods a-gainst fraud in milestone review by US military are concluded and summarized,and accordingly,propos-als of preventive actions against fraud based on the theory of fraud triangle in our army are put forward to provide reference.