From the practice of Chinese enterprises, the paper discusses three constraint conditions of China＇s internal controls including the system environmental constraint, cost constraint and organization constraint, and a...From the practice of Chinese enterprises, the paper discusses three constraint conditions of China＇s internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises＇ internal controls level.展开更多
Pyropia haitanensis is an economically important mariculture crop in China and has a high research value for several life phenomena, for example environmental tolerance. To explore the mechanisms underlying these char...Pyropia haitanensis is an economically important mariculture crop in China and has a high research value for several life phenomena, for example environmental tolerance. To explore the mechanisms underlying these characteristics, gene expression has been investigated at the whole transcriptome level. Gene expression studies using quantitative real-time PCR should start by selecting an appropriate internal control gene; therefore, the absolute expression abundance of six housekeeping genes （18S rRNA （18S）, ubiquitin-conju-ating enzyme （UBC）, actin （ACT）, β-tubulin （TUB）, elongation factors 2 （EF2）, and glyceraldehyde-3-phos- phate dehydrogenase （GAPDH） examined by the quantitative real-time PCR in samples corresponding to different strains, life-cycle stages and abiotic stress treatments. Their expression stabilities were assessed by the comparative cycle threshold （Ct） method and by two different software packages： geNorm and NormFinder. The most stable housekeeping gene is UBC and the least stable housekeeping is GADPH. Thus, it is proposed that the most appropriate internal control gene for expression analyses in P. haitanensis is UBC. The results pave the way for further gene expression analyses of different aspects of P. haitanensis biology including different strains, life-history stages and abiotic stress responses.展开更多
There is a lack of systematic research on the expression of internal control genes used for gene expression normalization in real-time reverse transcription polymerase chain reaction in spinal cord injury research.In ...There is a lack of systematic research on the expression of internal control genes used for gene expression normalization in real-time reverse transcription polymerase chain reaction in spinal cord injury research.In this study,we used rat models of spinal cord hemisection to analyze the expression stability of 13 commonly applied reference genes:Actb,Ankrd27,CypA,Gapdh,Hprt1,Mrpl10,Pgk1,Rictor,Rn18s,Tbp,Ubc,Ubxn11,and Ywhaz.Our results show that the expression of Ankrd27,Ubc,and Tbp were stable after spinal cord injury,while Actb was the most unstable internal control gene.Ankrd27,Ubc,Tbp,and Actb were consequently used to investigate the effects of internal control genes with differing stabilities on the normalization of target gene expression.Target gene expression levels and changes over time were similar when Ankrd27,Ubc,and Tbp were used as internal controls but different when Actb was used as an internal control.We recommend that Ankrd27,Ubc,and Tbp are used as internal control genes for real-time reverse transcription polymerase chain reaction in spinal cord injury research.This study was approved by the Administration Committee of Experimental Animals,Jiangsu Province,China(approval No.20180304-008)on March 4,2018.展开更多
This paper takes 2011-2013 Chinese A shares of listing Corporation as the object of study and researchs the problem between internal controls and overinvestment and tmderinvestment.Through this paper, the study find r...This paper takes 2011-2013 Chinese A shares of listing Corporation as the object of study and researchs the problem between internal controls and overinvestment and tmderinvestment.Through this paper, the study find reasonable and effective internal controls can restrain overinvestment and underinvestment, Overall, strengthening the constmclion of internal controls is an effective way to improve the efficiency of corporate investment.展开更多
Digital transformation provides enterprises with new development momenta.Understanding the relationship between digital transformation and total factor productivity(TFP)is essential.This study employs a fixedeffect mo...Digital transformation provides enterprises with new development momenta.Understanding the relationship between digital transformation and total factor productivity(TFP)is essential.This study employs a fixedeffect model and selects all Chinese A-share listed companies from 2007 to 2022 as the research sample.Internal control(IC)is introduced as a mechanistic variable.The results indicate that digital transformation significantly promotes both TFP and the effectiveness of IC.Moreover,effective IC plays a significant mediating role in the relationship between digital transformation and TFP.A heterogeneity analysis reveals that,compared to non-state-owned enterprises,state-owned enterprises can improve TFP more rapidly through digital transformation due to their resource advantages and policy support.On the one hand,these findings help enterprises better align their transformation strategies to maximize the benefits of digital transformation.On the other hand,they provide investors with insights into the transformation potential and future growth prospects of these enterprises.展开更多
With the development of modern society,the functions of administrative institutions and public institutions are constantly evolving.Under the background of comprehensively deepening reform,higher requirements are put ...With the development of modern society,the functions of administrative institutions and public institutions are constantly evolving.Under the background of comprehensively deepening reform,higher requirements are put forward for the financial management of administrative institutions and public institutions.The financial management status of administrative institutions and public institutions will directly affect the quality of public services.Therefore,it is necessary to strengthen the internal control of financial management.By leveraging the constraints and supervision mechanisms of internal control,the transparency and credibility of financial management can be effectively enhanced.However,in the actual internal control and financial management of administrative institutions and public institutions,there are still some problems,which make it difficult to improve the level of financial management and affect the sustainable development of administrative institutions and public institutions.By analyzing the internal control and financial management of administrative institutions and public institutions under the new situation,this article proposes plans such as strengthening the construction of professional management teams,deeply using information technology means,and improving the internal control system,effectively enhancing the management efficiency of administrative institutions and public institutions and better adapting to the development of the times.展开更多
For first-order quasilinear hyperbolic systems with zero eigenvaiues, the author establishes the local exact controllability in a shorter time-period by means of internal controls acting on suitable domains. In partic...For first-order quasilinear hyperbolic systems with zero eigenvaiues, the author establishes the local exact controllability in a shorter time-period by means of internal controls acting on suitable domains. In particular, under certain special but reasonable hypotheses, the local exact controllability can be realized only by internal controls, and the control time can be arbitrarily small.展开更多
Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of...Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of internal controlrelated tasks(IC personnel) from 2005 to 2008. We find that the number of IC personnel within a firm and several key departments increase with firm size,number of employees, complexity and for Chaebols, and decrease in rapidly growing firms. Additional analysis reveals that the factors influencing internal control systems have an accentuated effect on firms with relatively larger firm size.展开更多
Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of...Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.展开更多
Coherent beam combining(CBC) of fiber laser array is a promising technique to realize high output power while maintaining near diffraction-limited beam quality. To implement CBC, an appropriate phase control feedback ...Coherent beam combining(CBC) of fiber laser array is a promising technique to realize high output power while maintaining near diffraction-limited beam quality. To implement CBC, an appropriate phase control feedback structure should be established to realize phase-locking. In this paper, an innovative internal active phase control CBC fiber laser array based on photodetector array is proposed. The dynamic phase noises of the laser amplifiers are compensated before being emitted into free space. And the static phase difference compensation of emitting laser array is realized by interference measurement based on photodetector array. The principle of the technique is illustrated and corresponding simulations are carried out, and a CBC system with four laser channels is built to verify the technique. When the phase controllers are turned on, the phase deviation of the laser array is less than λ/20, and ~ 95% fringe contrast of the irradiation distribution is obtained. The technique proposed in this paper could provide a reference for the system design of a massive high-power CBC system.展开更多
This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hos...This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.展开更多
Small and medium-sized enterprises(SMEs)constitute the primary drivers of production within the nation’s existing enterprise landscape.They represent the most dynamic segment of the national economy and play a pivota...Small and medium-sized enterprises(SMEs)constitute the primary drivers of production within the nation’s existing enterprise landscape.They represent the most dynamic segment of the national economy and play a pivotal role in supporting economic growth,fostering employment,and enhancing people’s livelihoods.However,despite their significant and extensive organizational structures,only a fraction of these companies have established internal control systems,and even fewer possess robust ones.Building upon this premise and considering the prevailing circumstances of SMEs,this paper undertakes an empirical analysis of monetary fund management within this sector.It delves into the operational intricacies,exploring how monetary funds should be effectively implemented to ensure their safety and integrity.Furthermore,it proposes viable strategies to enhance the circulation efficiency of monetary funds,thereby maximizing benefits for enterprises.Addressing these challenges is crucial for SME managers striving to achieve sustainable profit growth and navigate the complexities of financial management.展开更多
As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an...As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an important part of enterprise management,internal control management plays an irreplaceable role.Especially in the current domestic and international economic situation is complex and changeable,market competition is increasingly fierce environment,to strengthen the internal control management of state-owned enterprises and risk prevention measures is particularly important.This paper starts with the importance of internal control management and risk prevention for state-owned enterprises,and analyzes the problems and strategies in the internal control management and risk prevention of state-owned enterprises,in order to build a more comprehensive and efficient risk management system for state-owned enterprises to adapt to the ever-changing market environment and realize sustainable development.展开更多
Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the alloc...Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the allocation and utilization of fixed assets,which reflects the overall characteristics of cautious allocation,maximum utilization,and delayed elimination in the actual management of fixed assets.This article aims to conduct research and analysis on the entire lifecycle process of the allocation,use,and disposal of fixed assets in private universities,summarize the problems existing in the internal control of fixed assets in private universities,and propose corresponding countermeasures and suggestions in a targeted manner.展开更多
This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit...This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.展开更多
This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit...This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.展开更多
Compliance,as a very important aspect of corporate governance,has developed earlier in the world,while China's compliance management has developed relatively late and is currently lacking in development.However,ma...Compliance,as a very important aspect of corporate governance,has developed earlier in the world,while China's compliance management has developed relatively late and is currently lacking in development.However,many enterprises suffer serious losses without compliance management,especially import and export enterprises,which are forced to exit the market due to poor compliance management.This article is based on the urgent need of Chinese enterprises for compliance management,but the lack of research by scholars.It summarizes the literature on the factors affecting compliance,hoping to be helpful for the study of compliance management.展开更多
The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany＇ s internal control. Playing the role of the audit com...The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany＇ s internal control. Playing the role of the audit committee can help prevent the economic crisis because of poor management, prevent the phenomenon of corporate embezzlement and accounting fraud. It is an important role in internal control. The thesis begins with an introduction to the Audit Committee, and analyzes the characteristics of Audit Committee and effectiveness of internal controls.展开更多
文摘From the practice of Chinese enterprises, the paper discusses three constraint conditions of China＇s internal controls including the system environmental constraint, cost constraint and organization constraint, and advances the suggestions on the approaches to improve Chinese enterprises＇ internal controls level.
基金The National High Technology Research&Development Program of China under contract No.2012AA10A411the National Natural Science Foundation of China under contract Nos 41176151 and 41276177
文摘Pyropia haitanensis is an economically important mariculture crop in China and has a high research value for several life phenomena, for example environmental tolerance. To explore the mechanisms underlying these characteristics, gene expression has been investigated at the whole transcriptome level. Gene expression studies using quantitative real-time PCR should start by selecting an appropriate internal control gene; therefore, the absolute expression abundance of six housekeeping genes （18S rRNA （18S）, ubiquitin-conju-ating enzyme （UBC）, actin （ACT）, β-tubulin （TUB）, elongation factors 2 （EF2）, and glyceraldehyde-3-phos- phate dehydrogenase （GAPDH） examined by the quantitative real-time PCR in samples corresponding to different strains, life-cycle stages and abiotic stress treatments. Their expression stabilities were assessed by the comparative cycle threshold （Ct） method and by two different software packages： geNorm and NormFinder. The most stable housekeeping gene is UBC and the least stable housekeeping is GADPH. Thus, it is proposed that the most appropriate internal control gene for expression analyses in P. haitanensis is UBC. The results pave the way for further gene expression analyses of different aspects of P. haitanensis biology including different strains, life-history stages and abiotic stress responses.
基金the National Natural Science Foundation of China,No.81901257(to YXW)the Natural Science Foundation of Jiangsu Province of China,No.BK20180951(to YXW)+1 种基金Postgraduate Research and Practice Innovation Program of Jiangsu Province of China,No.KYCX20_2818(to WL)and Priority Academic Program Development of Jiangsu Higher Education Institutions(PAPD,to Key Laboratory of Neuroregeneration of Jiangsu and Ministry of Education).
文摘There is a lack of systematic research on the expression of internal control genes used for gene expression normalization in real-time reverse transcription polymerase chain reaction in spinal cord injury research.In this study,we used rat models of spinal cord hemisection to analyze the expression stability of 13 commonly applied reference genes:Actb,Ankrd27,CypA,Gapdh,Hprt1,Mrpl10,Pgk1,Rictor,Rn18s,Tbp,Ubc,Ubxn11,and Ywhaz.Our results show that the expression of Ankrd27,Ubc,and Tbp were stable after spinal cord injury,while Actb was the most unstable internal control gene.Ankrd27,Ubc,Tbp,and Actb were consequently used to investigate the effects of internal control genes with differing stabilities on the normalization of target gene expression.Target gene expression levels and changes over time were similar when Ankrd27,Ubc,and Tbp were used as internal controls but different when Actb was used as an internal control.We recommend that Ankrd27,Ubc,and Tbp are used as internal control genes for real-time reverse transcription polymerase chain reaction in spinal cord injury research.This study was approved by the Administration Committee of Experimental Animals,Jiangsu Province,China(approval No.20180304-008)on March 4,2018.
文摘This paper takes 2011-2013 Chinese A shares of listing Corporation as the object of study and researchs the problem between internal controls and overinvestment and tmderinvestment.Through this paper, the study find reasonable and effective internal controls can restrain overinvestment and underinvestment, Overall, strengthening the constmclion of internal controls is an effective way to improve the efficiency of corporate investment.
基金supported by Philosophy and Social Sciences Planning Project of Guangdong Province[Grant No.GD24CTS08].
文摘Digital transformation provides enterprises with new development momenta.Understanding the relationship between digital transformation and total factor productivity(TFP)is essential.This study employs a fixedeffect model and selects all Chinese A-share listed companies from 2007 to 2022 as the research sample.Internal control(IC)is introduced as a mechanistic variable.The results indicate that digital transformation significantly promotes both TFP and the effectiveness of IC.Moreover,effective IC plays a significant mediating role in the relationship between digital transformation and TFP.A heterogeneity analysis reveals that,compared to non-state-owned enterprises,state-owned enterprises can improve TFP more rapidly through digital transformation due to their resource advantages and policy support.On the one hand,these findings help enterprises better align their transformation strategies to maximize the benefits of digital transformation.On the other hand,they provide investors with insights into the transformation potential and future growth prospects of these enterprises.
文摘With the development of modern society,the functions of administrative institutions and public institutions are constantly evolving.Under the background of comprehensively deepening reform,higher requirements are put forward for the financial management of administrative institutions and public institutions.The financial management status of administrative institutions and public institutions will directly affect the quality of public services.Therefore,it is necessary to strengthen the internal control of financial management.By leveraging the constraints and supervision mechanisms of internal control,the transparency and credibility of financial management can be effectively enhanced.However,in the actual internal control and financial management of administrative institutions and public institutions,there are still some problems,which make it difficult to improve the level of financial management and affect the sustainable development of administrative institutions and public institutions.By analyzing the internal control and financial management of administrative institutions and public institutions under the new situation,this article proposes plans such as strengthening the construction of professional management teams,deeply using information technology means,and improving the internal control system,effectively enhancing the management efficiency of administrative institutions and public institutions and better adapting to the development of the times.
文摘For first-order quasilinear hyperbolic systems with zero eigenvaiues, the author establishes the local exact controllability in a shorter time-period by means of internal controls acting on suitable domains. In particular, under certain special but reasonable hypotheses, the local exact controllability can be realized only by internal controls, and the control time can be arbitrarily small.
文摘Using the unique reporting environment in Korea, this study investigates the determinants of human resource investment in internal controls for 1352 listed firms disclosing the number of personnel who are in charge of internal controlrelated tasks(IC personnel) from 2005 to 2008. We find that the number of IC personnel within a firm and several key departments increase with firm size,number of employees, complexity and for Chaebols, and decrease in rapidly growing firms. Additional analysis reveals that the factors influencing internal control systems have an accentuated effect on firms with relatively larger firm size.
文摘Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.
基金Project supported by the National Natural Science Foundation of China(Grant No.62275272)the Training Program for Excellent Young Innovators of Changsha(Grant No.KQ2305025)。
文摘Coherent beam combining(CBC) of fiber laser array is a promising technique to realize high output power while maintaining near diffraction-limited beam quality. To implement CBC, an appropriate phase control feedback structure should be established to realize phase-locking. In this paper, an innovative internal active phase control CBC fiber laser array based on photodetector array is proposed. The dynamic phase noises of the laser amplifiers are compensated before being emitted into free space. And the static phase difference compensation of emitting laser array is realized by interference measurement based on photodetector array. The principle of the technique is illustrated and corresponding simulations are carried out, and a CBC system with four laser channels is built to verify the technique. When the phase controllers are turned on, the phase deviation of the laser array is less than λ/20, and ~ 95% fringe contrast of the irradiation distribution is obtained. The technique proposed in this paper could provide a reference for the system design of a massive high-power CBC system.
文摘This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.
文摘Small and medium-sized enterprises(SMEs)constitute the primary drivers of production within the nation’s existing enterprise landscape.They represent the most dynamic segment of the national economy and play a pivotal role in supporting economic growth,fostering employment,and enhancing people’s livelihoods.However,despite their significant and extensive organizational structures,only a fraction of these companies have established internal control systems,and even fewer possess robust ones.Building upon this premise and considering the prevailing circumstances of SMEs,this paper undertakes an empirical analysis of monetary fund management within this sector.It delves into the operational intricacies,exploring how monetary funds should be effectively implemented to ensure their safety and integrity.Furthermore,it proposes viable strategies to enhance the circulation efficiency of monetary funds,thereby maximizing benefits for enterprises.Addressing these challenges is crucial for SME managers striving to achieve sustainable profit growth and navigate the complexities of financial management.
文摘As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an important part of enterprise management,internal control management plays an irreplaceable role.Especially in the current domestic and international economic situation is complex and changeable,market competition is increasingly fierce environment,to strengthen the internal control management of state-owned enterprises and risk prevention measures is particularly important.This paper starts with the importance of internal control management and risk prevention for state-owned enterprises,and analyzes the problems and strategies in the internal control management and risk prevention of state-owned enterprises,in order to build a more comprehensive and efficient risk management system for state-owned enterprises to adapt to the ever-changing market environment and realize sustainable development.
文摘Fixed assets in universities occupy an important position in university management due to their wide coverage and large amount of money.Due to insufficient funding supply,private universities mainly focus on the allocation and utilization of fixed assets,which reflects the overall characteristics of cautious allocation,maximum utilization,and delayed elimination in the actual management of fixed assets.This article aims to conduct research and analysis on the entire lifecycle process of the allocation,use,and disposal of fixed assets in private universities,summarize the problems existing in the internal control of fixed assets in private universities,and propose corresponding countermeasures and suggestions in a targeted manner.
文摘This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.
文摘This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.
文摘Compliance,as a very important aspect of corporate governance,has developed earlier in the world,while China's compliance management has developed relatively late and is currently lacking in development.However,many enterprises suffer serious losses without compliance management,especially import and export enterprises,which are forced to exit the market due to poor compliance management.This article is based on the urgent need of Chinese enterprises for compliance management,but the lack of research by scholars.It summarizes the literature on the factors affecting compliance,hoping to be helpful for the study of compliance management.
文摘The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany＇ s internal control. Playing the role of the audit committee can help prevent the economic crisis because of poor management, prevent the phenomenon of corporate embezzlement and accounting fraud. It is an important role in internal control. The thesis begins with an introduction to the Audit Committee, and analyzes the characteristics of Audit Committee and effectiveness of internal controls.
