全球规模最大的会计师专业组织已决定取消远程考试,以应对考生在线应试时作弊行为增多的问题。
特许公认会计师公会(ACCA)首席执行官海伦・布兰德向透露,该组织拥有25.79万名会员,将于明年3月起终止线上考试模式,考生需前往线下考场参加评估,特殊情况除外。
远程监考模式于疫情期间推出,目的是让考生在封锁期间仍能继续完成会计师职业资格认证流程。
但ACCA方面认为,线上考试已难以有效监管,尤其是人工智能的发展使得作弊行为更难被发现和遏制。
布兰德表示:“我们发现,作弊手段的复杂程度正不断超越现有防范措施的应对能力。”
会计行业近期已曝出多起作弊丑闻,涉及数千名从业人员。普华永道(PwC)、毕马威(KPMG)、德勤(Deloitte)等会计师事务所已在美国、加拿大、澳大利亚和荷兰等地被处以数百万美元罚款。
责任编辑:陈钰嘉
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