| In the background of rapid development of economy, scholars pay more attention to theaccounting fraud. At present, the domestic and foreign scholars have learned that the internalcontrol is one of the most important components in the operation of enterprise and highlyeffective internal control can achieve to decrease the phenomenon of accounting fraud. Thispaper will analyze the criteria for accounting fraud on the perspective of internal control andbuild up an index system for internal control, so that we can study how the internal controlhave inhibitory effects on accounting fraud, we hope to give relevant suggestions forrestraining the accounting fraud.The fraud theory is the theoretical foundation of the paper. The paper applies the theory ofnew fraud diamond to analyze the components of the accounting fraud from the angle ofinternal control, discussing the inhibitory effect from the internal control on accounting fraud.According to basic standard for enterprise internal control, the paper designs internal controlquality index system and selects163fraudulent companies and163non-accounting fraudcompanies as research samples, then evaluates the situations of the internal control of thesamples and applies AHP to calculate the final score which we use as the explanatoryvariables. Through descriptive statistics, paired T test and logistic regression, the paper caninvestigate the inhibitory effects of the internal control on accounting fraud. The conclusionsare as follows. First of all, the overall internal control has obvious effect on restrainingaccounting fraud. Secondly, four elements (control environment, risk assessment, controlactivities and information and communication) of internal control have significant negativecorrelation with accounting fraud, which indicates the better situation of these four elements,the stronger effect of restraining accounting fraud. At last, according to the appraisal ofinternal control and the empirical results, the paper puts forward some suggestions that howto improve the internal control for the purpose of preventing accounting fraud. |
