Internal Audit Research On Management Fraud Of China’s Listed Company

In recent years, the number and size of listed companies in China are increasing, business is increasingly complex and diverse, but at the same time, be exposed to fraud scandal, financial or non financial fraud due to management fraud resulting from the disclosure of the fraud caseratio is very high, and corporate executives involved in financial fraud cases are generally more concealed, a greater amount of money involved, the nature of the crime even worse, affect a greater range, caused a serious impact on the securities market. This implementation of corrupt conduct by corporate executives reduce the integrity and reliability of financial reporting, Electrical and Mechanical Science and Industry, the disclosure of new cases from the early Guangxia red light industrial, Joan Source recent Hai Tong Securities, Huayi Group, which involved the number of high-level is not much, but its influence on particularly bad to investors, creditors and the public is difficult to restore the economic and moral damage.The article first use of a series of survey data to show the corrupt status quo of management of listed companies, followed by the use of the fraud triangle theory from three aspects of pressure, opportunity and an excuse-depth analysis of the motives and means of management fraud, the problems of the internal audit in-depth analysis, pointing out that there is a risk of failure in the management of fraud under the premise’of the internal control system to continue to use the accounts based audit mode or system-based audit model no longer applies, so in the last draw on domestic and international independent audit results of internal audit of listed companies in China’s measures to prevent the behavior of management fraud.