The Role Of Internal Audit In Fraud Prevention And Control Mechanism

This article through the analysis of the internal audit work and fraud theory,multi-level multi-angle to dig deeper into the role of internal audit in preventing fraud and corporate governance,the application of actual cases to test the theory,from the case analysis in the verification of the internal audit function application and how to effectively play,and the existing defects and deficiencies are perfect.On the basis of this article are to establish the research framework of the internal audit to prevent fraud,to pinpoint its status in fraud prevention and control.This paper combines the theoretical research and case analysis method.First of all,for fraud and analyzes internal audit theory,through the understanding of the historical development of the internal audit function,the generation of fraud motivation and how to use the internal audit function effectively identification and prevention of fraud,establishing and perfecting the fraud prevention theory research framework;Second,through the analyzing the functions of internal audit in fraud prevention and control,corporate governance,internal control and risk management,integrated prevention and control of a set of complete fraud research framework;Again,combined with the actual case,to prevent fraud theoretical framework for actual inspection,pointed out that the theoretical framework in the specific application of internal audit work;Finally,through theoretical analysis and case study,points out that the internal audit in fraud prevention and control of the deficiencies,and put forward reasonable Suggestions accordingly.The innovation of this article lies in:first,from the traditional functional areas of the internal audit activity extension to the emerging field,focus on internal audit confirmation,the supervision function also should pay attention to the evaluation and consultation function role in the fraud prevention;Second,the analysis of the internal audit of fraud prevention level,through the corporate governance,risk management and internal control fraud prevention and control of internal audit in the three aspects of the comprehensive analysis.