浅谈法务会计对控制舞弊的研究.docx

浅谈法务会计对控制舞弊的研究.docx

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浅谈法务会计对控制舞弊的研究

普

通

本

科

毕

业

论

文

题目：

ForensicAccountingSkillsinImprovingFraudDetection

普通本科生毕业论文（设计）诚信承诺书

毕业论文（设计）题目

浅谈法务会计对控制舞弊的研究

Forensicaccountingskillsinimprovingfrauddetection

学生姓名

专　业

国际会计

学号

指导老师

职称

教授

所在学院

国际学院

诚信承诺

本人慎重承诺和声明：

我承诺在毕业论文（设计）活动中遵守学校有关规定，恪守学术规范，在本人的毕业论文中未剽窃、抄袭他人的学术观点、思想和成果，未篡改研究数据，如有违规行为发生，我愿承担一切责任，接受学校的处理。

学生：

2009年5月26日

Abstract

Forensicaccountingappliesnotonlyaccountingandauditing,butalsoeconomics,business,andlegalconceptsandprocedurestoissuesinquestion.Theprimarypurposesofthisarticlearetostudyforensicaccountingintheareaoffraudauditing,thusmakingthefrauddetectionmoreeffectiveandmoreefficient.Inthefirstsectionofthearticle,theauthorappliesthesurveyresultsofJamesL.Bietstaker,RichardG.Brody,CarlPaciniinAccountants’perceptionsregardingfrauddetectionandpreventionmethods,theresultssuggestthatordinarymethodsarequitecommonlyused,butthemethodofforensicaccountingarelessoftenused,despitereceivingthehighratingsofeffectiveness.Consequently,inthispaper,forensicaccountingisformallyintroducedtothemethodpooloffrauddetection.Inthesecondpart,theconceptofforensicaccountingisintroducedbybothdomesticandforeignexperts.Accordingly,thesupplyanddemandofforensicaccountantsinoursocietyisstudiedtoshowthatforensicaccountingdeservesacomprehensiveeducationallovertheworld.Afterthat,thethreeareasofforensicaccountingskillsarestudiedtoshowhowtouseforensicaccountinginfraudauditing.Inthelastsectionofthearticle,forensicaccountingeducationissuggestedbyintroducingtheUSeducationmodel.TheUSforensicaccountingassociationsareintroducedandcomparedwiththeChineseassociation.Moreover,theauthorsuggeststhewaythroughwhichforensicaccountingcanbeintegratedintoaccountingcurricula.

【KeyWords】:

Frauddetection;forensicaccounting;financialstatements;forensicaccountingeducation

Acknowledgement

Tomysupervisor,ProfessorJinfaJiang,whodirectedmeintotheaccountingworldbyteachingtheFundamentalAccountingPrinciple.HewarmlyrecommendedmeintomorethantenuniversitiesintheUnitedStates.AtthemomentIgotaccepted,Iwouldliketoshowmydeepestgratitudetohim.Hisconstantencouragement,positiveenthusiasm,andclearinstructionswillguidememywholelife.HisoverallknowledgeofthesubjectareahasbeensovaluabletomethatIcouldnothavebeencompletedthisresearchwithouthersupervision.

TotheInternationalSchoolofJiangxiUniversityofFinanceandEconomics,whichcultivatedmyfouryearsundergraduate,mysincerethanks.

IwouldliketothankMr.PeterLiu,forhiscontinuousencouragementandsupportthroughoutthetwosemesters.

Last,Iwouldalsoliketotakethisopportunitytoexpressmyspecialthankstomyfamily.Ihavebeensoluckytohavetheirunderstandingandassistanceduringthisacademicendeavor.Thankstomyfriends,Handy,Poppy,andSophiafortheirinvaluableadviceandcontinuousencouragement.

Toallthesepeople,mysincerethanks.

TableofContents

普通本科生毕业论文（设计）诚信承诺书i

Abstractii

Acknowledgementiii

1.Introduction1

2.Fraud2

2.1ConsequenceofFinancialFraud4

2.2MethodstoCombatFraud4

2.2.1Maintainafraudpolicy5

2.2.2Establishatelephonehotline5

2.2.3Employeereferencechecks5

2.2.4Fraudvulnerabilityreviews5

2.2.5Performvendorcontractreviews6

2.3TestofUseandeffectivenessoffraudpreventionmethodsandsoftware6

2.4Conclusion8

3ForensicAccounting8

3.1Theconceptofforensicaccounting8

3.1.1Theconceptofforensicaccountingbyforeignexperts8

3.1.2Theconceptofforensicaccountingbydomesticexperts10

3.2Differencebetweenforensicaccountingandcommonaccounting11

3.3TheDemandofForensicAccountants12

3.4TheSupplyofForensicAccountants13

3.5ForensicAccountingPractices15

3.5.1Fraudexaminer15

3.5.2LitigationConsultant17

3.5.3ExpertWitness17

4.Forensicaccountingeducationandadvises18

4.1ForensicAccountingAssociations19

4.1.1ACFEAssociationofCertifiedFraudExaminers19

4.1.2.TheAmericanCollegeofForensicExaminersACFEI-TheLargestForensicMembershipAssociation19

4.1.3ForensicCPAinChina20

4.2ForensicAccountingCertifications20

4.2.1TheCertifiedFraudExaminer（CFE）20

4.2.2CertifiedForensicAccountant,Cr.FA®program21

4.2.3CertifiedinHomelandSecurity,CHS®program21

4.2.4CertifiedMedicalInvestigator®,CMIprogram21

4.2.5CertifiedForensicNurse,CFN®program21

4.2.6CertifiedForensicConsultant,CFC®program21

4.2.7SensitiveSecurityInformation,Certified®program22

4.2.8CertifiedinDisasterPreparedness,CDP-ISMprogram22

4.2.9CertifiedForensicPhysician®,CFPprogram22

4.3TheJournalofForensicExaminer22

4.4TheForensicAccountingEducationinCollege23

5.SummaryandConclusion24

References26

1.Introduction

Formanyyears,corporatefinancialaccountingscandalshaveincreasedconcernsaboutfraud.Forexample,theUScompaniessuchasEnron,WorldCom,GlobalCrossingandTycohavenotonlywipedoutbillionsofdollarsofshareholdervaluebutalsoledtotheerosionofinvestorconfidenceinfinancialmarkets.Globally,theaverageestimatedlossperorganizationfromeconomiccrimesis$2,199,930overatwo-yearperiodInChina,thefraudcasesofYuanYe,HongGuangalsoimpressedthewholeaccountingcircle.Asaresult,thegeneralsocietyisdemandingtheauditorstotakemoreresponsibilityofthesescandals.However,differentfromthepublicexpectation,howmuchresponsibilityshouldbetakenbytheauditorsareingreatargument.Thereisonethingclearthat,alargepercentofthefirmrevenuesislostperyearastheresultofoccupationalfraud.Inthisway,thedemandofdetectingfraudeffectivelyisincreasingdaybyday.

Inaddition,thedamageinflictedbyfraudgoesbeyonddirectmonetaryloss.Collateraldamagemayincludeharmtoexternalbusinessrelations,employeemorale,firmreputation,andbranding.Despitetheincreasedincidenceoffraudandenactmentofnewanti-fraudlaws,manyorganizationalanti-fraudeffortsaretryingnewanddifferentstepstocombatfraud（KPMGForensics,2003;PricewaterhouseCoopers（PWC）,2003）.

Forensicaccounting,asanewfrontierscience,whichcombinedwithaccountingandlaw,isusedtodetectfraud,providelitigationconsultantorexpertwitness.Thisprofessionhasnowbeenregardedasanappealingspecializationforaccountantsandlawenforcementprofessionals.IthasbeenmorethanthirtyyearssincethereformandopeningupofChina.Inthesethirtyoneyears,ournationhasgainedagreatsuccessintheeconomicdevelopment.However,theissuesofcorruptionandfraudalsostoodoutfromtheever-increasingeconomy.Litigationcostsassociatedwiththesettlementoflawsuitsagainstfirmsforfailuretofindfraudhasbeenestimatedtoapproachninepercentofaccountingandauditingservicerevenue（Dennisetal.,1996）Inthisway,thedemandofnewregulationsandmethodtopreventfraudisweighingmoreintheeconomicissues.

Threeareasofforensicaccounting-litigationsupport,expertwitnessing,andfraudauditing-requireacommonbodyofknowledgeandtraining.Currently,forensicaccountingeducationhasbeenlimitedprimarilytocontinuingprofessionaleducationsessionsforpracticingaccountants.IntheUnitedStates,alotofresearcherscalledoncollegesanduniversitiestoprovideforensicaccountingeducation.InChina,eventhecontinuingprofessionaleducationisnotwidelyaccepted.Consequently,wecannotcalloncollegesanduniversitiestoprovidetherelatedcurriculum.However,sincealotofChinesepeoplehaverealizedtheimportanceofforensicaccountingtotheirfutureprofessionalcareer,theytryhardtolearntwomajorsduringtheirundergraduate,suchasaccountingandlaw.Intheauthor’sopinion,thissituationcanbeimprovedbyaddinganelectiveclassorsharingforensicnotestotheauditingteachers.

Theprimarypurposesofthisstudyareto:

1reviewtheliteraturesonfrauddetectionintheareaofforensicaccounting;

2reviewtheliteraturesofaccountingeducationintheareaofforensicaccounting;

3investigatethemethodsofforensicaccountinginpreventingaccountingfraudandshowhoweffectiveforensicaccountingistofrauddetection;

4compareandcontrasttheaccountingassociationsinChinaandtheUSAthensuggestthemodelofforensicaccountingeducationinChina.

2.Fraud

Fraudis‘deliberatestepsbyoneormoreindividualtodeceiveormisleadwiththeobjectiveofmisappropriatingassetsofabusiness,distortinganorganization’sapparentfinancialperformanceorstrength,orotherwiseobtaininganunfairadvantage’.Fraudinvolvestheuseofdeceptiontoobtainanunjustorillegalfinancialadvantage,andencompasseswhite-collarcrime,irregularitiesandembezzlement.Withregardtocompanyadministrationfraudis‘anintentionaldeception,misappropriationofacompany’sassetsorthemanipulationofitsfinancialdatatotheadvantageoftheproprietor’.

Fraud,inwhatevernatureandguise,hastobedetectedfirst,sincedetectionisanimportantprerequisiteofrootingoutanysortoffraud.Ontheirown,auditorsarenotnecessarilythemostsuitablegrouptoperformthetaskoffrauddetection.Thecompany,byinstitutingappropriatefraudpreventionmeasureswithinitsorganization,candetectandpreventnon-managementfraud.

Managementfraudisdifficulttodetectduetocoercionandcollusion.Fraudmaybeperpetratedwithinacompanybyanemployeeormanageroroutsidetheorganizationbyabusinessc