摘要
在长期从事审查舞弊工作实践的基础上,以会计舞弊为重点,阐述了舞弊的概念,分析了舞弊形成的原因,并从以防为主,防治结合,加强内部控制、发挥内部审计的作用、综合运用技术方法等方面论述了如何防范与审查舞弊。
Based on her long-term practice of examining the embezzlement, the author expounds the concept of embezzlement, analyzes its causes, and discusses how to prevent and examine embezzlement from the perspectives of combining prevention and treatment with prevention as the focus, of strengthening the inner control, of giving play to the inner audit, and of adopting the comprehensive use of techniques.
出处
《安徽理工大学学报（社会科学版）》
2005年第4期12-14,共3页
Journal of Anhui University of Science and Technology:Social Science
关键词
防范
舞弊
内部审计
prevention
embezzlement
inner audit
