上市公司管理舞弊审计的风险控制

本文通过剖析管理舞弊的性质和上市公司管理舞弊的常用手段,进一步探讨了管理舞弊风险导向审计模式及相关的审计风险控制策略,以增强管理舞弊审计工作的实效性,满足社会公众对注册会计师高质量审计服务的需求。     

审计风险的防范与控制

审计风险是指审计人员对存在重大差错和舞弊行为的财务报表表达了不恰当的审计意见,给审计主体造成损失的可能性.     

基于风险导向审计模式小金库舞弊的风险应对

舞弊是经济社会的毒瘤,严重危害经济社会良好发展,并且发生频率高,其中最为典型的就是小金库舞弊;如何有效的预防、发现、纠正舞弊行为是理论界和实务界一直关注的热点问题。本文从风险导向审计的角度出发,探讨小金库舞弊的应对措施,按照风险导向审计模式基本框架对小金库舞弊风险进行评估,同时梳理小金库舞弊常见的诊断手段,提出应对小金库舞弊的措施。     

工程建设招投标舞弊风险预警研究

现代风险导向审计更强调运用自上而下的审计思路,其重心由控制测试向风险评估转移,提出了审计人员从源头分析和发现重大错报的观念,不仅强化了风险评估程序,而且更为关注对舞弊风险进行评估,舞弊风险评估使得审计师可以确定内部控制是否将财务报表、业务体系或特定账户中的舞弊风险降到了可接受的水平,这在风险导向审计下是重要的环节,而在对舞弊进行风险评估中,建立适当的风险预警矩阵就显得尤为必要。本文就以对招投标过程舞弊风险评估为例浅谈如何建立风险评估预警矩阵。     

浅谈现代风险审计模式下的重大错报风险评估

21世纪初,中外发生了一系列重大会计舞弊案件,国际新审计准则和中国新审计准则相继顽布,现代审计风险模型取代了传统审计风险模型.注册会计师执业环境的变化为我们会计业界敲响了警钟:审计风险近在咫尺,注册会计师随时都可能成为社会各界指责的焦点,由此现代风险导向审计应运而生.重大错报风险评估在现代风险导向审计中处于核心地位,其研究具有非常重大的现实意义和理论价值.本文探讨了风险导向审计等相关概念、可能存在重大错报风险的事项以及审计程序等.     

推进风险导向内部审计工作

推进风险导向内部审计工作的建设是现代财务管理的重要课题.在国内外管理舞弊与审计失败案件频发,我国颁布新审计准则的背景下,本文选择对应用现代风险导向内部审计方法进行阐述,通过分析我国现阶段应用现代风险导向内部审计存在问题并提出建议等方面重新认识审计风险与现代风险导向内部审计,以期对提高我国注册会计师执业质量,促进我国注册会计师行业的健康发展有所借鉴.     

论会计报表审计中如何查找舞弊事项

会计报表审计中,最基本的要求是审计师在审计过程中始终保持职业怀疑态度。在会计报表一般审计程序中,了解程序、分析程序、询问程序、实地调查程序和向专家咨询等,在查找舞弊事项中都是非常有效的。另外,应该针对管理层逾越内控行为执行专门测试程序。     

财务报表审计差异的产生及调整原则

财务报表审计差异是指注册会计师在审计中发现的被审计财务报袁中存在的错报.本文分析认为产生错报的原因在于错误和舞弊;错报产生的途径在于违背各环节的认定;调整错报的原则包括明确审计差异调整的目标、地位及依审计差异类型确定调整方法.     

试论内部审计在舞弊防范中的作用

<正>纵观在审计发展史上,舞弊一直都困扰审计职业的重大社会问题。欺诈和舞弊现象更具有愈演愈烈之势,治理各种舞弊已成为当前现实的紧迫问题。内部审计是在现在企业下自我监督、自我约束机制的重要组成部分,是现代企业建立和完善法人治理结构的内在需要,在舞弊防范中发挥了应有的作用。1.全方位开展内审监督。我国《内部审计规定》对内部审计事项规定:"内部审计机构对本单位及其所属单位的下列事项进行审计:①财     

上市公司舞弊及审计合谋研究

近年来,随着经济的发展,上市公司舞弊现象越来越严重,舞弊案例日益增多。出于种种原因,审计合谋在上市公司舞弊中是最常见的一种舞弊手法。因此,保证资本市场的正常发展,必须加强对上市公司舞弊及审计合谋的综合治理。本文根据舞弊三角理论和利益相关者理论解释了上市公司舞弊及审计合谋的原因和目的,据此分析了上市公司舞弊和审计合谋现状及其存在的问题,进一步以万福生科为案例提出对上市公司舞弊及审计合谋的综合治理。     

基于并行工程的企业资源计划过程建模

在论述了企业资源计划以及基于并行工程的企业资源计划 (CE- ERP)的基础上 ,描述了 CE- ERP过程模型结构 ,重点分析了其任务对象企业供应链 ,采用全局协调与局部仿真相结合的方法建立企业供应链的模型 ,最后说明了模型的应用和优越性     

程序及程序的设置艺术

一、程序存在于一切物质运动中 什么叫程序?所谓程,讲的是规章、制度或形式;序,讲的是区分或排列位置.程序是指事物运动的某种次序或过程或环节,含有某种秩序或顺序的意思.     

A Practical Procedure for Training Meeting Chairpersons

Well-run meetings are essential to successful self-government by members of cooperative living groups. In this study, we compared the performance of two chairperson trainees before and after training using a procedure that used a manual and required less than 30 minutes of direct experimenter involvement. Following training, the trainees performed more of the chairperson duties correctly and both the trainees and the meeting participants were more satisfied with chairperson performance. Training with a manual appears to be a practical means of improving chairperson performance and making self-government meetings more satisfying.     

Conservatism of the Accident Sequence Evaluation Program HRA Procedure

This paper presents a limited assessment of the conservatism of the Accident Sequence Evaluation Program (ASEP) human reliability analysis (HRA) procedure described in NUREG/CR-4772. The data for this study are derived from simulator examination reports from the NRC requalification examination cycle for nuclear power plant operators. The ASEP procedure was used to estimate human error probability (HEP) values for critical tasks, and the HEP results were compared with the failure rates observed in the examinations. The ASEP procedure was applied by PNNL operator license examiners who supplemented the limited information in the examination reports with expert judgment based upon their extensive simulator examination experience. Comparison of the average of the ASEP HEP values with the fraction of the population actually failed and demonstrated that the ASEP HEP values are larger (conservative) by a statistically significant average factor of two. Partitioning of tasks into subgroups based on the ASEP HEP values and comparison of the subgroup average ASEP HEP values with observed subgroup failure rates showed little or no conservatism for small ASEP HEP values, but considerable conservatism for larger ASEP HEP values.     

A Simple Adaptive Procedure Leading to Correlated Equilibrium

We propose a new and simple adaptive procedure for playing a game: ‘regret‐matching.’ In this procedure, players may depart from their current play with probabilities that are proportional to measures of regret for not having used other strategies in the past. It is shown that our adaptive procedure guarantees that, with probability one, the empirical distributions of play converge to the set of correlated equilibria of the game.     

A Simple Punishment Procedure for Controlling Employee Absenteeism

The present study examined the effectiveness of a punishment procedure for controlling staff absenteeism in a facility for mentally retarded persons. Subjects were required to report sick leave absences and related information directly to their supervisor. The supervisor then provided subjects with information concerning the effects of the absence on facility operations. Results indicated a reduction in sick leave absenteeism following the implementation of the punishment procedure. Results also showed that vacation leave absenteeism increased systematically with reductions in sick leave absenteeism. Results were discussed in terms of employee-controlled (sick leave) vs. employer-controlled (vacation leave) absenteeism, and the ease and economy of the punishment procedure.     

An Information-Maximizing Interactive Procedure for Scenario Probability Elicitation

Various approaches have been proposed for determining scenario probabilities to facilitate long-range planning and decision making. These include microlevel approaches based on the analysis of relevant underlying events and their interrelations and direct macrolevel examination of the scenarios. The determination of a unique solution demands excessive consistency and time requirements on the part of the expert and often is not guaranteed by these procedures. We propose an interactive information maximizing scenario probability query procedure (IMQP) that exploits the desirable features of existing methods while circumventing their drawbacks. The approach requires elicitation of cardinal probability assessments and bounds for only marginal and first-order conditional events, as well as ordinal probability comparisons (probability orderings or rankings) of carefully selected scenario subsets determined using concepts of information theory. Guidelines for implementation based on simulation results are also developed. A goal program for handling inconsistent ordinal probability responses is also integrated into the procedure. The results of behavioral experimentation (which compared our approach to Expert Choice and showed that the IMQP was viable) compared favorably in terms of ease of use and time requirements, and works best for problems with a large number of scenarios. Design modifications to IMQP learned from the experiments, such as incorporating interactive graphics, are also in progress.     

A Risk Management Procedure for the Washington State Ferries

The state of Washington operates the largest passenger vessel ferry system in the United States. In part due to the introduction of high-speed ferries, the state of Washington established an independent blue-ribbon panel to assess the adequacy of requirements for passenger and crew safety aboard the Washington state ferries. On July 9, 1998, the Blue Ribbon Panel on Washington State Ferry Safety engaged a consultant team from The George Washington University and Rensselaer Polytechnic Institute/Le Moyne College to assess the adequacy of passenger and crew safety in the Washington state ferry (WSF) system, to evaluate the level of risk present in the WSF system, and to develop recommendations for prioritized risk reduction measures, which, once implemented, can improve the level of safety in the WSF system. The probability of ferry collisions in the WSF system was assessed using a dynamic simulation methodology that extends the scope of available data with expert judgment. The potential consequences of collisions were modeled in order to determine the requirements for onboard and external emergency response procedures and equipment. The methodology was used to evaluate potential risk reduction measures and to make detailed risk management recommendations to the blue-ribbon panel and the Washington State Transportation Commission.     

Fitting the Lognormal Distribution to Surgical Procedure Times*

Minimum surgical times are positive and often large. The lognormal distribution has been proposed for modeling surgical data, and the three‐parameter form of the lognormal, which includes a location parameter, should be appropriate for surgical data. We studied the goodness‐of‐fit performance, as measured by the Shapiro‐Wilk p‐value, of three estimators of the location parameter for the lognormal distribution, using a large data set of surgical times. Alternative models considered included the normal distribution and the two‐parameter lognormal model, which sets the location parameter to zero. At least for samples with n > 30, data adequately fit by the normal had significantly smaller skewness than data not well fit by the normal, and data with larger relative minima (smallest order statistic divided by the mean) were better fit by a lognormal model. The rule “If the skewness of the data is greater than 0.35, use the three‐parameter lognormal with the location parameter estimate proposed by Muralidhar & Zanakis (1992), otherwise, use the two‐parameter model” works almost as well at specifying the lognormal model as more complex guidelines formulated by linear discriminant analysis and by tree induction.     

An Improved Condensation Procedure in Discrete Probability Distribution Calculations

A "vertical" condensation scheme for discrete probability distribution (DPD) calculations is presented as an alternative to the earlier "horizontal" scheme, an example of which was presented recently by Kurth and Cox. When applied to DPDs over a space of curves, the vertical condensation results in a "regularization" of the "spaghetti" of curves that results from combination operations on such DPDs.