Research On The Fraud Potential And Auditing Risk Indicators Of ChinaPNR Under The New Deal Of Reserve Fund

Because of the great convenience of third-party payment on the Internet.But at the same time,some third-party payment institutions frequently misappropriate reserve funds,illegal occupancy and other fraudulent incidents,which increases the difficulty of supervision.In order to regulate the order of licensed operation,the central bank has issued two new policies on reserve funds in order to strengthen the supervision of reserve funds.Due to the large amount of reserve,the difficulty of supervision and the timeliness of the New Deal,the relevant research has a high demand for practical research.However,there is still a research gap under the actual needs.In fact,due to the recent promulgation of the New Deal,there are few relevant targeted studies.For the existing research,most of them are from the perspective of regulators,less from the perspective of third-party payment institutions.In addition,in view of the risks arising from the third-party payment process,it mainly makes suggestions on the improvement of its legal system and regulations,fails to make a good detailed analysis of the potential fraud risks arising from the New Deal,and lacks the quantitative construction of the audit risk index system.At the theoretical level,this paper chooses the concept of economic consequences as the theoretical guidance,but most of the studies on economic consequences focus on the macro-level of the economic consequences of accounting standards and the choice of accounting policies,lacking in-depth analysis of specific issues.To sum up,this study has certain theoretical and practical significance.Because of its particularity and representativeness,this paper takes remittance as an example to explore.This paper focuses on the impact of the New Deal of Reserve Fund on remittance under the theory of economic consequences.Based on the theory of fraud risk factors,the paper analyses the potential fraud risks of enterprises in the process of promoting the New Deal,and quantifies the risk index system after the New Deal of Remittance with a risk-oriented view to providing a reference for the auditing of the third-party payment industry.Through further analysis,this paper holds that:(1)the implementation of the New Deal directly cuts off an important source of income for remittance while standardizing the licensing order,and has a certain impact on the competitiveness of its industry;(2)due to the impact of the New Deal and the problems of enterprises themselves,there may be potential frauds in business layout,financial management,internal governance and legal compliance in remittance world.Risk(3)The regulatory authorities need to further improve the mechanism of quantitative risk assessment index system when auditing,and the construction strategy can also start from the above four aspects.On the one hand,guided by the concept of economic consequences,this paper enriches the theory of third-party payment practice.On the other hand,using the theory of fraud risk factors,the paper puts forward the impact of the new policy on remittance,and further quantifies the relevant risk points of the supervision department in the audit process,which provides a reference for the study of the impact of the new policy on reserve funds under the background of the vigorous development of the Internet economy.