摘要：内部控制作为公司治理的重要组成部分，一直备受社会各界关注。而由于财务舞弊一旦披露会带来巨大损失，近些年对财务舞弊识别和预警显得越来越重要。本文以“舞弊三角形”模型的要素为基础，融入了内部控制的相关要素，旨在研究内部控制对财务舞弊识别和预警的作用，并研究融入内部控制相关要素的“舞弊三角形”模型是否对财务舞弊的识别和预警有更好的效果。为了达到研究目的，本文选取了2009年至2011年的中国A股上市公司中被处罚的舞弊公司，并对应选取了配对的非舞弊公司。研究发现内部控制可以帮助识别和预警财务舞弊，“舞弊三角形”对财务舞弊的识别也有效果，但是结合了内部控制相关要素的“舞弊三角形”对财务舞弊的识别和预警效果较两者分别的效果更佳显著。这充分说明了内部控制在财务舞弊的识别和预警方面的作用。64848

毕业论文关键词  内部控制，财务舞弊，五要素，舞弊三角形

毕 业 论 文 外 文 摘 要

Title    Detecting and Predicting Financial Fraud with   Internal Control: Basing on Fraud Triangle Theory                                                 

Abstract On one hand, Internal control, as a crucial part of the cooperate governance, has been paid a deal of attention by all social sectors. On the other hand, financial fraud, which can cause tremendous losses once been revealed, is becoming more and more important. In order to know whether internal control helps detect and predict financial fraud, the dissertation combines the fraud triangle model with five elements of internal control to establish a new model, which will be compared to the fraud triangle model to see if there is any improvement in detecting and predicting financial fraud. To achieve the goal, I chose a set of fraud companies which were issued between 2009 and 2011 and developed a control set of no-fraud firms. The result of the research shows that either internal control or fraud triangle can be used to detect and predict financial fraud, and more importantly, the new model, which combines internal control and fraud triangle, can detect and predict financial fraud more accurately. The result clearly indicates that internal control plays an important role in detecting and predicting financial fraud. 

Keywords  Internal control, financial fraud, five elements, fraud triangle

目次

1 绪论 1

1.1 研究背景 1

1.2 研究内容 2

1.3 研究意义 2

2 文献综述 4

2.1 内部控制相关文献 4

2.2 财务舞弊相关文献 5

2.3 文献评述 7

3 内部控制、舞弊三角形模型与财务舞弊相关概述 8

3.1 内部控制概述 8

3.2 舞弊三角形模型概述 9

3.3 财务舞弊概述