Research On Anti-fraud Auditing Based On Executive Fraud

In recent years,the frequent scandals about management fraud have not only resulted in huge losses to investors and enterprises,but also had an adverse impact on the healthy operation of capital economy market in China.At present,internal governance and auditing are two main measures to prevent fraud in practice field.However,in the condition of the dislocated audit entrustment and the integrated audit principals and audited objects in the management,auditing is unable to play its due role.What is more,the structure of corporate governance are becoming faulty,with formalistic internal control,the low cost of punishment for senior executives,and the worsening corporate management fraud,which even spreading from the management to the whole staff fraud.There is an urgent need to strengthen the research on management fraud auditing and prevention.Firstly,this paper discusses the literature on the research on fraud and fraud audit expounded by domestic and foreign scholars.On that basis,it indicates the concepts,contents,functions and relevant theory bases of shareholder trust,fraud,management fraud and fraud audit,and further defines fraud audit by comparing with traditional financial audit.Then this paper analyzes the current main types,characteristics and the cause of the management fraud in China.In order to make the research more intuitive and actual,the author use the examples about fraud audit in real life when elaborating on methods used by auditors during verification management fraud cases and the problems found,summarizing cases audit experience and deficiencies;Finally,this paper concludes the previous research content,and gives suggestions about management and auditing countermeasures to prevent management fraud.Management fraud,as an internal behavior of the enterprise,is needed urgently the enterprise to improve its own governance structure and internal control,to create an anti-fraud organizational culture where integrity is paramount,and to build a risk management warning mechanism for all-round and no-corner prevention.For a better play to the effectiveness of the audit on management to prevent fraud,the auditor must hold to entrust audit by shareholders,reverse the absence of the audit client.And the auditor need more modern issues about management fraud as soon as possible to establish a new situation by changing into the concept of thinking,innovation audit methods,and collaborative anti-fraud audit resources,sharing platform construction and audit talents training are also urgently needed.Only in this way can we "give consideration to both internal and external factors" and "treat both symptoms and rootcauses" to prevent and manage corporate management fraud,and promote the healthy and stable development of capital and economic market in China.