关于打击财务报告舞弊的研究【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目FightingFinancialReportingFraud外文出处InternalAuditor外文作者Green,Scott原文：FightingFinancialReportingFraudCONGRESPASSEDTHEU.S.SARBANES-OXLEYACTof2002withthegoalofrebuildinginvestorconfidenceandprotectingcapitalmarkets.Itrecognizedthatstronginternalcon

2、trolswereanimportantcomponentofconfidencebuilding.Section404oftheactaddressesthiscomponentbymandatinganannualevaluationofinternalcontrolsandproceduresforfinancialreportingandrequiringmanagementtoassessandcertifytheeffectivenessofthesecontrols.InadditionSarbanes-

3、Oxleyrequiresacompany'sexternalauditortocompleteaseparatereportthatatteststomanagement'sassessmentoftheeffectivenessofinternalcontrolsandproceduresforfinancialreporting.Inshort,theexternalauditormustperformtestingtovalidatemanagement'sassessmentoftheinternalcont

4、rolstructure.Astronginternalauditfunctioncanprovidebothmanagementandthepublicaccountantswithcomfortthatthecontrolstructureisbeingevaluatedregularlyandthatdeficienciesareremedied.Documentingandevaluatingacompany'sprocessesandrelatedcontrolstructurearetraditionali

5、nternalaudittasksthatprotecttheenterprise.However,thedegreetowhichinternalauditorsfocusontheaccuracyoftheirorganization'sfinancialreportingpresentationanddisclosure,inadditiontooperationalaudits,isamatterofjudgment.Criticalfactorsthatwilldeterminethescopeofinter

6、nalauditinginvolvementinthefinancialreportingprocessincludethestrengthandexperienceoftheexternalauditorsaswellastheextentoftheirrelianceontheinternalcontrolfunctionthetransparencyandcultureoftheenterpriseandauditprioritiesbasedonsolidriskanalysis.Therearethreest

7、epseveryauditorshouldtake-regardlessoftheirlevelof'involvement-tohelpprotecttheorganizationfromfraudulentfinancialreporting:*Listentoroguesandwhistleblowers.*Askfocusedquestionsthatmayleadtoredflagsoffinancialreportingtrouble.*Watchforfinancialodditiesbybenchmar

8、kingperformance.Investorsdependoninterimfinancialreportsandneedtobelievethesereportsarefairandaccurate.Internalauditingcanprovidevaluableoversighttoorganizationsbyhel