中文摘要：

公司管理层舞弊的成因复杂、样态多元、手段复合,而法律监督和审计监督作为公司最重要的监督力量因其缺少创新、协同不够导致经常性的纠弊功能落空和舞弊治理失效,对公司生产力造成隐蔽而巨大的损害。公司管理层舞弊同时侵蚀公司内外部环境,任其蔓延将会导致全员舞弊的恶果。法审计是法与审计及相关学科在理论、技术、方法、路径等多方面的结合,从全覆盖的治理角度出发,运用法律调查取证方法分析舞弊征兆、样态、手段,从审数据扩展到审行为、审事实、审政策,对查证属实的舞弊行为做出定性分析和问责预判,以求达到治理的最高效率和最佳效果。

英文摘要：

With the complex causes,multiple forms and compound methods,company executives fraud is absolutly difficult to solve. As one of the most important supervision power,legal supervision and audit supervision frequently result in the failure of supervision,remedy and fraud governance for the lack of innovation and collaboration,it also trigger the secluded and huge damage to the company＇s productivity. It also encroach on the health of company internal and external environment at the same time. Forensic audit is the combination of the audit and law in the aspects of theory,technology,method,path,etc. From all the time and space governance perspective,it keep on a comprehensive analysis and a thorough investigation into fraud,make a qualitative analysis into verified fraud,in order to achieve the governance of combining the highest efficiency and best effect.