Analysis of recent accounting fraud case from the perspective of internal control and information system

Abstract

Became a huge problem in our country recently accounting fraud case, in this paper, from the perspective of information system and internal control, analyzed using an external investigation committee report of recent accounting fraud case.
This analysis, in-house business processes, communications, internal audit, conducted from the perspective of external audit, and referring to the relationship with information system.
I make suggestions for improving the system of internal control based on the results of this analysis, corresponding to the accounting fraud.