透视“小金库”

近几年来,私设“小金库”问题在一些单位较为突出,且技术性、隐蔽性越来越强。本文拟从审计的视角对“小金库”资金的来源渠道、支出用向、存放形式及审查重点进行一些剖析与建议。     

侦查程序与人权保障研究

侦查程序中的人权保障研究在侦查工作与司法公正中具有重要意义。通过对我国侦查程序中的人权保障现状的分析,发现尚存在一些问题和不足,应从侦察程序、立法制度和司法实践等方面完善人权保障问题。     

论档案行政执法与刑事司法衔接中的证据转换

档案行政执法与刑事司法有效衔接的重要问题之一就是档案执法证据的转换,《档案法》及《刑事诉讼法》等法律法规的规定为档案执法证据能够在刑事司法程序中采纳与使用提供了法律依据,这既是由档案违法行为与档案犯罪之间的竞合与证据的不可复制性所决定,又有助于提高刑事司法效率。档案执法证据向刑事司法证据的转换包括证据的转换范围、证据转换规则和档案执法文书的转换规则等内容。为确保公安司法机关合理使用档案执法证据,有必要对档案执法证据在刑事司法中的适用条件和特殊程序做出明确规定。     

论我国高校内部审计体制的改革之道

高校内部的审计部门至关重要,但是我国高校内部的审计部门缺乏独立性,内部管理落后,不能够适应高校经济发展的需要,因此笔者认为高校内部的审计部门应该进行模式改革,使审计部门具有独立的人事权和财务权,明确审计部门的职责,提高高校的经济效率,加强对于高校财务收支的管理和控制。     

Information and knowledge assessment – Results from a multinational automotive company

This article reports the results from an information and knowledge assessment (IKA) to identify information and knowledge needs and, their coverage by information resources to derive recommendations for improvement and proposes a contingeny framework. The approach is based on a review of audit methods from information sciences and management, knowledge management and the engineering discipline and tested with data (N = 580) collected from the engineering domain within an automotive supplier over six European sites. The integrated assessment uses content needs profiles from two complementary perspectives, the coverage of needs by various internal information sources and data on awareness and usage of these information sources. The employment of content categories on a more granular analytical level than information systems sources opens up new possibilities to derive improvement measures and requirements for the design of information systems within an organization. The brief data-gathering instrument also reduces the required resources to implement this approach considerably overcoming weaknesses previously identified in case studies and the IA literature. It makes a contribution to research bridging the gap between research and practice and opens up options to design contingency frameworks for a specific domain.     

Impacts of equity structure on audit fees: Evidence from Chinese A-share listed companies in Shanghai Stock Exchange

Based on the data of 923 Chinese listed companies in 2013 to 2014, we investigated the impact of company equity structure on audit fees from the perspective of cross section and period duration. It is found that there is a positive correlation between the proportion of state-owned shares in listed companies and audit fees. To be more specific, there is a U-shaped relation between audit fees and equity concentration which is represented by the proportion of the largest shareholder. And the equity restriction ratio, represented by the sum of the proportion of the second largest shareholder to the tenth, has a positive effect on audit fees.     

关于经济效益审计评价指标体系的思考

经济效益审计是在传统财务审计的基础上发展起来的审计新趋势，是由审计人员对被审计单位或项目的经济活动进行综合的、系统的审查分析，对照一定的标准客观评价单位的经济效益状况和潜力，确定其经济管理的效率性、效果性和经济性，并提出合理化建议以促使其改善管理、提高经济效益的一种审计活动。在企业中开展经济效益审计是落实科学发展观的需要，是经济水平发展到一定阶段的必然结果。是否具备完善的经济效益审计评价指标体系则是能否有效开展经济效益审计的关键。‘     

英国高等教育质量保证署的院校审核

“院校审核”作为英国高等教育质量保证署(QAA)评估活动的新方式,旨在确保大学提供的高等教育具有合格的质量和适当的学术标准,并正确授予学位。其具体运作大致分为三个阶段,主要包括初步调查,简单调查,审核调查,提交报告及继续调查等环节。     

隐瞒、截留收入的常见手段及查账方法

随着市场经济的发展,隐瞒、截留收入的手段也在不断变化,针对隐瞒、截留收入的查账方法和策略也应不断及时作出调整。文章主要阐述了隐瞒、截留收入的常见主要手段并配有笔者在审计工作实践中总结出的鲜明案例,深入浅出地提出具体的查账方法及应对策略,对审计人员在审计工作实践中具有一定的指导作用。     

信息化时代的审计

随着信息技术在诸多行业中的推广、电子商务的普及、网络财务软件的广泛使用、以及支付手段的多样化,审计的信息化成为必然趋势。本文较深入地分析了审计信息化的必要性、特点、方法等。