本文主要講的是審計欺詐，審計的目的是確保事情的發生符合戰略、道德、監管規範和法律。在這種情況下，如果人們在審計過程中撒謊，這將對組織產生不良影響。然而，審計欺詐仍然是一個大問題，因為工作人員被訓練說一些潛在審計人員想听的話。有時，員工只是繼續進行管理層強加的行動，再次參與審計欺詐。考慮7 ‘ 11的最新問題。他們發現，當工人工資減少的問題被提出時，工人們得到了工資，然後被要求把錢還給老闆。本篇assignment代寫文章由英國論文人EducationRen教育網整理，供大家參考閱讀。
The very purpose of an audit is to ensure that things are happening according to strategy, ethics, regulatory code of practices and the law. In this case if people were to lie during an audit it would reflect badly on the organizations. However, it is still seen that audit fraud remains a big problem as workers are coached to say the things that a potential auditor wants to hear. Sometimes, the workers just go ahead with an action imposed by the management once again participating in audit fraud. Consider the most recent issues with 7’eleven. It was identified that when the issue of workers being paid less was raised, the workers were paid and then asked to repay the money to the owner.
This form of a fraud would derail the ethical and moral working standards. A potential auditor should approach the problem by clearly detailing the employees the whistle blowing protection that could be afforded. A whistleblower to the company cannot be terminated or cannot be threaten or coerced into leaving the jobs. This would give them the incentive to be more truthful. In the context of creative negotiations and other fraudulent accounting and audit practices, it has become more than necessary for accounting to undergo a major change. Integrated accounting in this context is a way to ensure that organizations plan to report their accounting in a more holistic way. They make informed decision involving all stakeholders in an integrated way. This helps them manager key risks as well. In the context of internationalization, many companies make use of the IR to address significant differences in information gaps as well. IR improves the overall accountability and stewardship as well. It helps in improving accountability within different stakeholder segments.
A bonus or an incentive to an employee that would be paid out to the employee only if certain shareholder targets are met within the company might be called as an at-risk component of remuneration. In the case of the Productivity Commission report it was identified that the at-risk component was high (Productivity Commission, 2009). Therefore, when the at-risk component in remuneration is high, then the management used to take home a larger portion of profits when the shareholder values improved. More and more investors are agitated by such remunerations (Yeates, 2016).