公司内部控制与反舞弊有哪些？英文双语对照

1．未经授权或者采取其他不法方式侵占、挪用企业资产，牟取不当利益。

2．在财务会计报告和信息披露等方面存在的虚假记载、误导性陈述或者重大遗漏等。

3．董事、监事、经理及其他高级管理人员滥用职权。

4．相关机构或人员串通舞弊。

那么企业反舞弊机制和内部控制体系有着什么样的关系？我们应当如何搭建反舞弊的体系？在搭建的过程中又该注意哪些事项呢？

1．反舞弊机制建立过程中的思考方向

压力、机会和自我合理化是大家熟知的“舞弊三要素”，其实要达成反舞弊的目的，简单来说就是反其道而行之，控制住这3个要点。其中“压力”与“自我合理化（俗称借口）”这两点有部分都是取决于员工自己的判断和理解。那么作为企业方，更多是的要减低或者消灭他们舞弊的“机会”！那么这里列举了几个方向供大家参考。

（1）加强内部控制建设，建立完善的反舞弊机制：公司应当建立自己的内控内审团队。内控内审团队应当对公司的营运控制、财务控制、合规控制进行全面的测试，对于发现的内控问题要求各部门定期整改，并进行跟踪。也可以定期聘请权威会计师事务所对公司进行外部审计，并对内部控制的有效性作出评价。

想必这一块还是有很多企业已经建立的相对比较完善了，但是在反舞弊方面：

你们公司是否建立了反舞弊的举报机制？

反舞弊举报的归口管理部门是谁？

对于舞弊的举报是否组成了独立的调查小组？

调查小组的独立性是否保证？是否直接向一把手汇报？

调查小组在调查过程中是否有足够的权利？

每次调查结束是否有明确的报告？是否有定期的回访调查？

（2）凝练、推广并践行积极向上的企业文化：一个好的企业文化会对员工的思想意识产生潜移默化的正面影响。如果能够推动其企业文化深入人心，员工从心理上就会对舞弊不认同，也就从主观上消除了进行舞弊的借口。

（3）释放员工的压力，降低员工舞弊动机：可以定期开展员工活动。建立强制年休假制度。建立员工激励计划。减少加班，增加员工关怀等。

2．如何发现舞弊高发的环节？

找出有可能发生在本企业的舞弊事件，包括会在什么业务环节发生、涉及什么部门和岗位，舞弊的手段具体是怎样的；在实践中，通常由专门的组织者，召集企业主要管理人员和关键员工，通过访谈、调查表、讨论会等发表意见，并将收集的信息整理为潜在舞弊事件清单。这里介绍一个用于考虑潜在舞弊事件的框架；事实上，过往不同时期、不同地区的舞弊案例，都具有一定的共性，据此可以归纳出舞弊模式的分类。几乎任何的舞弊事件个案，都属于下述舞弊模式分类中的一项或多项：

3．完善企业治理结构能否预防管理层舞弊？

部分小伙伴认为，反舞弊就是管理流程，流程管好了就没有舞弊的机会了，完善企业的治理结构对于企业反舞弊的作用有限。实际则不然，预防管理层舞弊，就必须将内部控制上升到企业治理层面，完善企业治理结构则是防止该类舞弊行为的一个有力手段，可以从以下几个方面着手：

首先，改善企业股权结构，健全企业治理结构的基础。股权结构代表了企业控制权的分布，决定了股权持有人以及利益相关者的权力和利益关系，同时对企业的经营方式也会产生影响。股权适度分散性则可以是较为合理的股权结构，保证一定的股权集中度，但没有绝对控股地位的股东，而是几个持股数量相当的大股东，从而达到制衡作用，可以规避前面两种股权结构下产生的问题。

其次，加大外部董事比例，完善独立董事制度。外部董事的存在可以在一定程度上约束内部董事的行为，减少内部董事和管理者串通的可能性，使董事会更有效地监控管理活动，防范舞弊的发生。企业应完善独立董事制度，使独立董事的作用发挥到实处。企业可以规范选聘机制，将提名权定位中小股东权利，实行大股东规避制。此外，建议建立长短期激励机制结合的薪酬机制，使独立董事重视企业的长远发展而非短期利益。

最后，发挥监事会应有的作用。监事会是由股东大会选举产生并对股东大会负责，监督企业董事、经理和其他高级管理人依法履行职责。其职能的一个重要方面，就是检查企业的业务、财务及其他会计资料。因此，健全的监事会可以减少董事会和管理当局的会计舞弊行为。

1. Perhaps adopt assets of company of embezzlement of other and illegal means, divert without accredit, obtain is undeserved interest.

2. State of sex of the false account that in financial accounting the respect such as report and information exposure exists, misdirect is major perhaps omit etc.

3. Etc of thing of trustee, inspect, manager is advanced administrator misuse of authority.

4. Relevant orgnaization or personnel collude with a fraud.

So does the enterprise turn over fraud mechanism and built-in control system what to kind of concern having? How ought to we build the system that opposes a fraudulent practice? What item should notice again in built course?

1. The reflection in turning over fraud mechanism to establish a procedure direction

Pressure, opportunity and ego rationalize are everybody is hep " fraud 3 element " , want to reach the goal that combats a fraud actually, simple for do exactly the opposite namely, control these 3 points. Among them " pressure " with " ego rationalize (common weighs excuse) " there was a share this at 2 o'clock is to depend on him employee judgement and understanding. So as the enterprise square, more wants a bring down to perhaps eliminate their fraudulent practice yes " opportunity " ! So here listed a few direction to consult for everybody.

(1) strengthen built-in control construction, build oppose fraud mechanism perfectly: The company ought to build him inside accuse inside careful group. Accuse inside inside careful group ought to carry to the battalion of the company control, financial control, add up to regulation control to have full-scale test, to discovery inside accuse a problem to ask departmental door is rectified and reform regularly, hand-in-hand travel dogs. Also can invite authoritative accountant office to have outside audit to the company regularly, make an assessment to the effectiveness of built-in control.

Compare what most propbably still has a lot of enterprises one piece this to had been built relatively perfected, but in oppose fraud aspect:

Whether did your company build those who combat a fraud to inform against a mechanism?

Who is the management department putting in a mouth 's charge that turns over a fraud to inform against?

To the fraud the investigation group that whether formed independence to inform against?

Whether does the independent character that surveys a group assure? Whether to report to a party to an undertaking directly?

Whether does investigation panel have enough right in investigating a process?

Investigate an end to whether have clear report every time? Whether to have investigation of periodic pay a return visit?

(2) concise, popularize and carry out travel is active up company culture: Culture meets a good business produce the openly effect of exert a subtle influence on to the ideology of employee. If can prompt popular feeling of development of its company culture, employee can be not agreed with to the fraud from mentally, also from subjective on eliminated the excuse that has a fraudulent practice.

(3) the pressure that releases employee, reduce employee fraud motive: Can develop employee activity regularly. Build enforce year of off system. Build employee drive to plan. Decrease work overtime, increase employee consideration to wait.

2. How to discover the link that the fraud sends high?

Find out the fraud event that produces in this enterprise likely, include to be able to be in what business segment happens, involve what branch and post, the step of the fraud is concrete be what kind of; In practice, normally by special organizer, call together a proprietor of an enterprise to want administrator and pivotal personnel, express an opinion through the hair such as interview, questionnaire, colloquium, arrange collection information for detailed list of potential fraud incident. Here introduces a frame that is used at considering potential fraud event; In fact, associate with is different period, different the fraud case of the area, have particular general character, can induce accordingly the classification that gives fraud pattern. Almost any fraud incident case, one of belonging to undermentioned fraud mode to classify or multinomial:

3. Does perfect enterprise administer a structure whether fraud of precautionary management layer?

Partial young associate thinks, combatting a fraud is administrative technological process, flow has provided the opportunity that does not have a fraud, the governs a structure to combat a fraud to the enterprise function of perfect enterprise is finite. Actual criterion otherwise, precaution runs a fraudulent practice, must rise built-in control to the enterprise to govern the level, perfecting an enterprise to administer a structure is a when prevent action of this kinds of fraud strong step, can begin from the following respects:

Above all, improve company equity composition, perfect enterprise administers structural foundation. Equity structure represented what company control counterpoises to distributing, the influence that decided equity holder and interest relative and interest concern, at the same time the management means to the enterprise also can produce an effect. Equity disperses moderately the gender can be relatively reasonable equity construction, make sure certain equity is spent centrally, but the partner that did not control a position absolutely, however a few large stockholder that hold an amount to comparative, achieve thereby make judge action, can the question that structure of two kinds of equity leaves generation before avoid.

Next, increase outside director proportion, perfect independent director institution. The existence of outside director can restrain the behavior of inside director on certain level, reduce the possibility that inside director and controller collude with, make a board of directors more effective ground monitoring runs an activity, be on guard the happening of the fraud. The enterprise should perfect independent director institution, make the action of independent director produces solid part. The enterprise is OK standard choosing hires a mechanism, in locating nomination small shareholder right, execute large stockholder avoid to make. In addition, the firewood fulfil mechanism that suggests to build long short-term and incentive mechanism to be united in wedlock, the long-term development and rather than that makes independent director values a company is short-term interest.

Finally, produce the effect with due supervision board. Supervision board is by shareholder plenary meeting the election arises and to partner congress is in charge of, supervisory company director, manager and person of other and senior management fulfil obligation lawfully. A of its function important facet, examine data of accountant of the business of the enterprise, financial etc namely. Accordingly, perfect supervision board can reduce board of directors and the act of accounting fraudulent practice that administer authorities.