《浅谈法务会计对控制舞弊的研究》由会员分享，可在线阅读，更多相关《浅谈法务会计对控制舞弊的研究（34页珍藏版）》请在金锄头文库上搜索。
1、江西财经大学普通本科毕业论文 普通本科毕业论文题目：Forensic Accounting Skills in Improving Fraud Detectioni普通本科生毕业论文（设计）诚信承诺书毕业论文（设计）题 目浅谈法务会计对控制舞弊的研究Forensic accounting skills in improving fraud detection学生姓名 专业国际会计学 号 指导老师 职 称教授所在学院国际学院诚信承诺本人慎重承诺和声明：我承诺在毕业论文（设计）活动中遵守学校有关规定，恪守学术规范，在本人的毕业论文中未剽窃、抄袭他人的学术观点、思想和成果，未篡改研究数据，如有违规行
2、为发生，我愿承担一切责任，接受学校的处理。学生 ：2009年5月26 日AbstractForensic accounting applies not only accounting and auditing, but also economics, business, and legal concepts and procedures to issues in question. The primary purposes of this article are to study forensic accounting in the area of fraud auditing, thus m
3、aking the fraud detection more effective and more efficient. In the first section of the article, the author applies the survey results of James L. Bietstaker, Richard G. Brody, Carl Pacini in Accountants perceptions regarding fraud detection and prevention methods, the results suggest that ordinary
4、 methods are quite commonly used, but the method of forensic accounting are less often used, despite receiving the high ratings of effectiveness. Consequently, in this paper, forensic accounting is formally introduced to the method pool of fraud detection. In the second part, the concept of forensic
5、 accounting is introduced by both domestic and foreign experts. Accordingly, the supply and demand of forensic accountants in our society is studied to show that forensic accounting deserves a comprehensive education all over the world. After that, the three areas of forensic accounting skills are s
6、tudied to show how to use forensic accounting in fraud auditing. In the last section of the article, forensic accounting education is suggested by introducing the US education model. The US forensic accounting associations are introduced and compared with the Chinese association. Moreover, the autho
7、r suggests the way through which forensic accounting can be integrated into accounting curricula.【Key Words】: Fraud detection; forensic accounting; financial statements; forensic accounting educationAcknowledgementTo my supervisor, Professor Jinfa Jiang, who directed me into the accounting world by
8、teaching the Fundamental Accounting Principle. He warmly recommended me into more than ten universities in the United States. At the moment I got accepted, I would like to show my deepest gratitude to him. His constant encouragement, positive enthusiasm, and clear instructions will guide me my whole
9、 life. His overall knowledge of the subject area has been so valuable to me that I could not have been completed this research without her supervision. To the International School of Jiangxi University of Finance and Economics, which cultivated my four years undergraduate, my sincere thanks.I would
10、like to thank Mr. Peter Liu, for his continuous encouragement and support throughout the two semesters. Last, I would also like to take this opportunity to express my special thanks to my family. I have been so lucky to have their understanding and assistance during this academic endeavor. Thanks to
11、 my friends, Handy, Poppy, and Sophia for their invaluable advice and continuous encouragement.To all these people, my sincere thanks.Table of Contents普通本科生毕业论文（设计）诚信承诺书iAbstractiiAcknowledgementiii1. Introduction12. Fraud22.1 Consequence of Financial Fraud42.2 Methods to Combat Fraud42.2.1 Maintain
12、 a fraud policy52.2.2 Establish a telephone hotline52.2.3 Employee reference checks52.2.4Fraud vulnerability reviews52.2.5Perform vendor contract reviews62.3 Test of Use and effectiveness of fraud prevention methods and software62.4 Conclusion83 Forensic Accounting83.1 The concept of forensic accoun
13、ting83.1.1 The concept of forensic accounting by foreign experts83.1.2 The concept of forensic accounting by domestic experts103.2 Difference between forensic accounting and common accounting113.3 The Demand of Forensic Accountants123.4 The Supply of Forensic Accountants133.5 Forensic Accounting Pra
14、ctices153.5.1 Fraud examiner153.5.2 Litigation Consultant173.5.3 Expert Witness174. Forensic accounting education and advises184.1 Forensic Accounting Associations194.1.1 ACFE Association of Certified Fraud Examiners194.1.2. The American College of Forensic Examiners ACFEI - The Largest Forensic Mem
15、bership Association194.1.3 Forensic CPA in China204.2 Forensic Accounting Certifications204.2.1 The Certified Fraud Examiner (CFE)204.2.2 Certified Forensic Accountant, Cr.FA program214.2.3 Certified in Homeland Security, CHS program214.2.4 Certified Medical Investigator, CMI program214.2.5 Certified Forensic Nurse, CFN program214.2.6 Certified Forensic Consultant, CFC program214.2.7 Sensitive Security Information, Certified program224.2.8 Certified in Disaster Preparedness, CDP-ISM program224.2.9Certified Forensic Physician, CFP program224.3 The
