دانلود مقاله ISI انگلیسی شماره 17673
عنوان فارسی مقاله

فریب دادن منافع عمومی: بررسی انتقادی فرایندهای ممیزی مهندسی مجدد و احتمال کشف تقلب

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
17673 2002 14 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Defrauding the public interest: A critical examination of reengineered audit processes and the likelihood of detecting fraud
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Critical Perspectives on Accounting, Volume 13, Issue 3, June 2002, Pages 297–310

کلمات کلیدی
فریب دادن - مهندسی مجدد - کشف تقلب
پیش نمایش مقاله
پیش نمایش مقاله فریب دادن منافع عمومی: بررسی انتقادی فرایندهای ممیزی مهندسی مجدد و احتمال کشف تقلب

چکیده انگلیسی

In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients. The reengineered audit processes generally focus on a client’s business processes and the information systems used by the client to generate financial information. In essence, the new audit approaches deemphasize direct testing of the underlying transactions and account balances. Such an approach emphasizes analytical procedures as the main source of substantive evidence. During this same time period, however, the profession (through the AICPA) explicitly acknowledged the profession’s responsibility for fraud detection. The main premise of this paper is that the increased emphasis on systems assessments is at odds with the profession’s position regarding fraud detection because most material frauds originate at the top levels of the organization, where controls and systems are least prevalent and effective. As such, the profession may be paying lip service to fraud detection, while at the same time changing the audit process in a manner that is less effective at detecting the most common frauds.

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.