摘要
基于平衡计分卡层面的企业舞弊审计,在考虑企业战略的情况下,利用企业绩效评价指标,从平衡计分卡的四个部分出发,关注企业的重要层面,有针对性地查找舞弊行为,为审计提供更多可靠证据。这将从一定程度弥补现行舞弊审计只注重财务报表及财务报表滞后的缺陷,更多考察舞弊行为中的人为因素。
With the corporate strategy taken into consideration,based on the current enterprise performance evaluation indexes,starting from the four parts of the balanced scorecard,attaching importance to the important dimensions of a company,and targeting specific frauds,auditing of corporate frauds based on the balanced scorecard can provide more reliable evidence for auditing.This will compensate to some extent for the deficiencies caused by the existing practice of concentrating on financial statements and the time lag of financial statements and attract more attention to the human factors in frauds.
出处
《五邑大学学报（社会科学版）》
2011年第1期67-69,94,共3页
Journal of Wuyi University(Social Sciences Edition)
关键词
平衡计分卡
战略
企业舞弊
审计
the Balanced Scorecard
strategies
corporate fraud
auditing
