| As the human being enters into the Information Age,the information industry has embraced a robust development in such fields as the social livelihood,business operations,enterprise management,etc.At present,China's economic development is undergoing a period of a new normal when the economic behaviors are more complex with various economic frauds and the related illegal and criminal activities are becoming more and more serious.Economic Fraud is an intentional act that causes material misstatement of financial statements,including misappropriation of assets,corruption,larceny and so on seriously damage the interests of the general public,challenge the fundamental public moral practices and are harmful to the steady and healthy development of the national economy.State-owned enterprises are the pillar of national economic development,and petroleum energy is the material basis for the survival and development of human society,which plays a particularly important strategic position in national economy.As state-owned enterprises in the oil industry,they have the social responsibility of ensuring human energy security,continuous reform and innovation,energy conservation and consumption reduction.This essay is trying to analyze the application of financial fraud detection in the petroleum company,which shall have an important practical meaning to protect the public interests and protect the integrity of state-owned assets.This essay narrates the theories of fraud clue and fraud auditing,introduces the study status at home and abroad,summarizes and analyzes the common motives and methods of financial fraud in the petroleum company,thoroughly analyzes the application of financial fraud detection method in the internal auditing against the petroleum Company Z and finally,approaches how to focus or discover the fraud clues so as to increase the internal auditing value as well as makes proposals on how to prevent the financial fraud in the petroleum company. |
PDF Full Text Request