本文主要讲的是审计舞弊和综合报告，审计舞弊是当今社会的普遍现象，内部审计舞弊更是层出不穷。这是当行为的伦理和道德的倾向是在低迷和削弱。审计方面的问题非常繁琐，而且很少出现内部欺诈，因为员工被教导要掩盖欺诈行为，或在审计人员面前编造某种特定的行为。会计人员是这类问题的核心人员。本篇澳洲艺术与设计论文代写文章由澳洲论文人EducationRen教育网整理，供大家参考阅读。
Audit fraud is a commonplace nowadays and it has not even spared internal audit frauds. This comes when the inclination to act ethically and morally is in the doldrums and weakening. Audit concerns are significantly tedious and seldom do internal frauds come out, because employees are taught to cover up the fraud or frame a particular behaviour in front of auditors. Accountants are the core people in such issues.
If an audit is conducted for a firm in which the employees and management are afraid to disclose the truth and therefore misguide or misinform the independent auditor, it is a job security issue more than a corporate governance issue. It makes sense to engage with such insecure employees and management individually and make them aware of the liability they hold for being trustworthy, loyal, and transparent in disclosing all about the company (Langen, 2013). They must be informed that ethics and moral behaviour precedes the corporation, and if they are acting as per law, it improves the corporation’s image and value in the market. Being transparent and clear in disclosing information by each employee is an act that when duplicated can create a wonderful working experience for all, and benefit consumers.
Integrated Reporting (IR) is inherent to the fundamental aspect of a strategic financial model, where not only financial performance but also individual aspects of behaviour are considered. A more holistic view of the financial reporting is included in IR, where tremendous attention is given to all aspects of concerns thrown by stakeholders. All information and reporting is done in association with the stakeholders, and not just the shareholders which is just a minority part of the organisation. IR is trying to achieve a balance between financial performance and performances that enhance social equality in society (The International <IR> Framework, 2013). The actions are assessed on multidimensional basis instead of just profit generation.
This concept of IR is a rational factor in changing the view how management performance and remuneration is carried on up until now. Remuneration when shifts to include variety of social issues and fulfilling each stakeholders concerns, can make the organisation more reliable in the market. Performance measures are to be adjusted to include what the CEO does about the social responsibilities. The CEO must also enhance the lives of those directly impacted by the organisation’s activities.
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