会计舞弊是企业发展过程中必定会面临的问题,同时该问题会对单位的财务运营埋下极大的隐患。要想遏制会计舞弊这种现象只有将其作为研究对象,同时探究其危害与特征,在该基础之上才能够通过内部审计有针对性解决其弊端,利用内部审计在会计舞弊中的有效性来防范会计舞弊。 Accounting fraud is a problem that enterprises will inevitably face in the process of enterprise development. At the same time, the problem will lay a great potential risk to the financial operation of the unit. In order to curb the phenomenon of accounting fraud only as a research object, at the same time to explore its harm and characteristics, on the basis of internal audit can be targeted to address its shortcomings, the effectiveness of internal audit in accounting fraud Prevent accounting fraud.