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Research on the Roles of Internal Audit in Fraud Prevention and Governance

Author: LiTingHui
Tutor: LiJiaMing
School: Chongqing University
Course: MPAcc
Keywords: Internal Audit Fraud Prevention and Governance Roles
CLC: F239.45
Type: Master's thesis
Year: 2011
Downloads: 380
Quote: 0
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Abstract


This paper takes the return of anti-fraud of internal auditor’s function as entry point, and reveals the roles of internal audit in fraud prevention and governance deeply and multiply. The purpose of the paper is to make internal auditors know the weaknesses in their anti-fraud action and the influences on the roles of internal audit, in order to fix the position of them in fraud prevention and governance.This paper adopts both standardizing analytical methods and case analytical methods. Firstly, the paper analyzes the internal audit theory and fraud theory, combining them to make a deep research. Secondly, the author sets up a research framework of fraud prevention and governance on three layers of enterprise management, which is corporate governance, internal control, risk management. Thirdly, the paper applies the research framework to the internal auditing case of A company and B company, for the purpose of testing the research framework. Fourthly, the author finds four major restricted factors, and puts forward some suggestion on inspiring internal auditors’roles in fraud prevention and governance.The innovation in the paper is as follows:Firstly, fraud prevention and governance is not only based on Assurance, but also based on Consultancy. Secondly, the paper divides the course of anti-fraud into three layers: corporate governance, internal control, and risk management, in order to describe the course of fraud prevention and governance comprehensively.This paper analyze both theory and case, finding four major restricted factors and put forward some suggestions on making the internal auditor’s roles in fraud prevention and governance effective, which are suitable to all kinds of companies.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit > Internal Audit
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