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所在平台: Udemy |
课程主页: https://www.udemy.com/course/corporate-fraud-financial-statement-fraud-forensic-audit/
课程评论：没有评论
课程名称：法务会计、法务审计与企业欺诈 课程概述：财务报表欺诈通常是由管理层主导，为了实现特定目标而进行的。公司管理层可能会篡改财务报表，以吸引投资者并操控股票价格。此外，管理层还可能为了证明员工奖金和高薪的合理性而虚假陈述财务报表。这种情况通常在管理层薪酬与公司业绩挂钩时更为常见。财务报表欺诈的主要原因在于公司的财务状况在纸面上显得更为良好。值得注意的是，财务报表欺诈并非由单一个人推动，而是常常由多个参与者共同实施。根据认证欺诈审计师协会的研究，财务报表欺诈是所有运营欺诈中最不常见（占10%），但却是商业相关欺诈中成本最高的一类。企业欺诈已成为公司面临的最大风险，日益成为严重威胁。为确保监测、警惕和披露机制（包括举报人投诉），监管规定正在不断收紧。普遍真理是，诈骗犯总是走在监管者的前面。在涉及大量资金的欺诈案件中，可能会引发公司持续经营能力的问题，引发对公司未来运营能力的质疑。 课程大纲：无
Financial statement fraud is usually facilitated by management to achieve the desired goals. Company management can misrepresent financial statements in order to make the stock attractive to investors and, as a result, manipulate the stock price. In addition, management can misrepresent financial statements to justify bonuses and high salaries given to the employees of the company. This usually happens when management compensation is related to the company's performance.The main reason for financial statement fraud is that the company's position looks better on paper. Financial statement fraud is not always motivated by one person, but it is committed by many.As per the study conducted by the Association of Certified fraud examiners, financial statement fraud, in which the perpetrator deliberately causes a material misstatement or omission in an organization's financial statements, is the least common (10%) amongst the other operational frauds, yet most expensive category of business-related fraudCorporate frauds have emerged as the biggest risks which companies are exposed to, and are increasingly becoming a big threatRegulations are being regularly tightened to ensure monitoring, vigilance and disclosure mechanisms including whistle blowers' complaints. It is a universal truth that fraudsters are always a step ahead of regulatorsIn case of frauds involving large amounts causing going concern issues (raising doubts in the ability of the company to continue its operation in the near- future
