Inaccurate Financial Reporting
Inaccurate Financial Reporting
2011 - 09 - 29
Beside problems in business operations, bad internal controls also cause inaccuracy and oversight in financial reporting.
除了企業營運上的種種問題之外，內控不好也會造成企業提出的財務報告容易不實、有疏漏，這一點其實非常容易理解，因為從上述的A、B、C的慘痛經驗可以看出一些端倪，也就是問題都出在於資訊流通上出了差池，表示內控不好的話，訂單、契約、設計圖可能再溝通上會出問題，那麼企業內的帳冊、財務報表、會計表單又何嘗不會出錯？有心舞弊之人更容易從這些表單下手！本書第一章的博達案與恩龍案就是各位讀者的活教材。
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