نقش بازدارندگی تقلب کنترل های داخلی و واحد حسابرسی داخلی

نوع مقاله : مقاله پژوهشی

نویسندگان

دانشجوی دکتری، دانشکده مدیریت و اقتصاد، واحد علوم و تحقیقات،دانشگاه آزاد اسلامی، تهران، ایران

10.22034/jpar.2022.545577.1072

چکیده

فعالیت های مجرمانه، مانند گزارشگری مالی متقلبانه و سوء استفاده از دارایی ها؛ یک مشکل گسترده است که شرکت‌ها در سراسر جهان با آن روبرو می باشند. مطابق با پژوهش های نظری و تجربی رایج ترین تکنیک مورد استفاده برای گزارش های مالی متقلبانه شامل سوء استفاده از دارایی ها در جهت کسب منافع شخصی می باشد، ولی در مقابل؛ گزارشگری مالی متقلبانه (هر چند که غالبا بروز پیدا نمی کنند)، بیشترین زیان را در پی خواهد داشت. مسئولیت اصلی پیشگیری و کشف تقلب به مدیریت بستگی دارد. اما، علاوه بر مدیریت، هیئت مدیره، کمیته های حسابرسی، حسابرسان داخلی و حسابرسان مستقل، همگی در قابلیت اتکای صورت های مالی قابل اعتماد نقش و مسئولیت مهمی دارند. یکی از وظایف مهم حسابرسی داخلی ارائه خدمات اطمینان بخشی اثربخش و بررسی بی طرفانه مدارک به منظور ارزیابی مستقل فرآیندهای نظام راهبری شرکتی، کنترل های داخلی و مدیریت ریسک مبتنی بر کشف، پیشگیری تقلب با هدف به حداقل رساندن آن می باشد.

کلیدواژه‌ها


عنوان مقاله [English]

The role of fraud prevention of internal controls and Internal audit unit

نویسندگان [English]

  • Alireza Khojasteh
  • Kazem VadiZadeh
Ph.D. Student, Faculty of Management and Economics, Islamic Azad University Science and Research Branch, Tehran, Iran.
چکیده [English]

Criminal activities, such as fraudulent financial reporting and misappropriation of assets; It is a widespread problem that companies around the world face. According to theoretical and empirical research, the most common technique used for fraudulent financial reporting involves the misuse of assets for personal gain, but on the contrary; Fraudulent financial reporting (although it often does not occur) will do the most damage. The main responsibility for preventing and detecting fraud lies with management. However, in addition to management, the board of directors, audit committees, internal auditors and independent auditors all have an important role and responsibility in the ability to rely on reliable financial statements. One of the important tasks of internal auditing is to provide effective assurance services and impartial review of evidence to independently evaluate the processes of corporate governance, internal controls and risk-based detection management to prevent fraud with the aim of minimizing it.

کلیدواژه‌ها [English]

  • fraud
  • Internal Audit
  • Asset Misuse
  • Fraud Prevention and Detection
  • Fraudulent Financial Reporting
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