"The Zhang outside Zhang " the authenticity that affects accountant information badly, the socioeconomy order with disturbed normal, produce huge to endanger to country, unit and individual, already caused the State Council and the height of concerned branch to take seriously. But the measure that produces as a result of foreign capital of Zhang be formationed by audit unit is more and more brillant, make work of audit of the Zhang outside Zhang becomes special difficult with rich challenge sex.
So an audit staff is how to apply his professional judgement and gold of foreign capital of Zhang of professional knowledge fish, is the safety that ensures unit assets complete?
One, understand by audit unit fundamental condition, search built-in control weak point
Each are had by audit unit the industry attribute of oneself and management characteristic, garrison by audit unit hind, audit staff should know a business adequately inside accuse the fundamental condition such as characteristic of system, industry and financial business accounting. Through be opposite by audit unit the understanding of fundamental condition, audit staff can understand the weak point that exists in built-in control, plan proper audit program, specific aim ground has audit. If we are in audit when some unit, handled a batch of machine equipment that eliminate through examining an inquiry to be informed this unit this year, but amount of the income inside Zhang is lesser, check through be being visited with asset management department then, discover its deal with in great quantities income does not have enter an item in an account, the festival extended to express sympathy and solicitude for for the worker outside turning to Zhang however article.
2, obtain unit meeting record and relevant document, pay close attention to activity of the capital outside the Zhang that exists possibly
To sit a meeting wants to undertake before be being carried out by all important economy activities of audit unit decision-making, because this will form relevant conference record, major item still can allot relevant conference file. Obtain be recorded to reach relevant document by audit unit meeting, it is a very significant audit step, can have the effect of get twice the result with half the effort. If we undertake to some enterprise economic responsibility careful times, discover its above conference record account cooperate all the year round to some money of 500 thousand yuan of assistance distributes program, but the record that item of this economy business does not have inside Zhang. Hind via finding out, its offer those who gave 500 thousand yuan to deposit account of the bank outside Zhang, hunted down millions with this clew yuan gold of Zhang foreign capital.
3, to worker interview, whether does understanding exist violate compasses the behavior that violate discipline
As a result of " the Zhang outside Zhang " breed is corrupt, corrode a cadre, and the prediction of a person's luck in a given year that creates unit capital fund easily, be had by the unit already sense of justice people place detest. At the same time our country audit supervises property to be accepted by people place consciousness already, and unit a few people also are met because of the problem of self vested interest clue. Can adopt in audit spot so establish inform against box, supply email address, offer the means such as telephone number to accept a worker to inform against, because inform against a person to be a branch commonly or this unit insider, offer data circumstance detailed to lean, want audit staff height to take seriously only, confidential measure is proper, can obtain the result of get twice the result with half the effort, improved audit work efficiency greatly. In recent years audit practice makes clear, inform against the important method of the Zhang outside undertaking enquiring finding out already becominged audit Zhang through masses.
4, as financial as course of study of person of the same trade index and contrast of unit history index are analysed, search unusually fluctuant
Each are had by audit unit the industry attribute of oneself and characteristic, outside dividing special situation, its manage state and each financial index to should be put in hasten same sex. If become by audit unit certain and financial index deviates from badly when industry average is occupied, put in the possibility of the fraud. If we are right,careful of some cement company times, via what calculate advocate business Wu profit margin far under this industry average level, and this company is stabilized relatively for goods client and sales client, through reaching the further analysis of cost to income, discover the amplitude of price of product of cost outclass unit of unit product, apparent also prep above last year the corresponding period, put in bigger doubtful point. Reoccupy investment yields index is outspread to unit product cost audit, investment yields there is a regular industry rate between the raw material such as the ore that index uses up namely, coal and final cement product. Via analysing sexual check discovery, this company is multiplied by raw material with the industry average investment yields rate computation gives product output to be more than its Zhang face far actual output, audit staff passes the investigation to balance finally to fulfil, this enterprise conceals fish crop sells his 20 thousand tons, gain product sales revenue 4 million yuan not the fact of enter an item in an account.
Same, each financial index between each year be differringed by audit unit comparatives roughly also, if appear unusually fluctuant, the height that also should cause audit staff takes seriously.
5, obtain fundamental data to relevant business section, check with financial Gou Ji
Financial department of each financial data generate finally, it is to come from the fundamental data at each business section, there is inevitable connection between them so. If this kind ticks off book concern to get destructive, existing possibly the likelihood of some kind of factitious interpose. When if we are in,exhibiting central audit to some meeting, discover its this year is held can exhibit comparative with in former years, but income appears to drop apparently, via selectiving examination contract, check after program of audit of the convention inside the other Zhang such as bill, did not discover apparent leak. During final audit staff obtains this year to be able to be exhibited to department of doorway guard personnel, car comes in and go out register, discovered to the unit traffic that can exhibit income can be not obtained inside Zhang of Wu of the many penates between exhibition period, via asking relevant unit, confirm they are to join meeting manufacturer for the most part, financial personnel also must admit to extend ministry branch the illicit outside income Zhang to put before the fact.
6, check with affiliated enterprise capital come-and-go is relevant bank account, seek source of gold of Zhang foreign capital
Bank account is the region with the most sensitive unit, every unit is accepting general case a Zhang that moves when the examination, have a problem rarely, and Zhang foreign capital produces the some bank account that often goes up in a Zhang.
Above all by all Zhang number that is provided to be in a bank to open by audit unit, garrison next its correlation unit, record of key careful observation and by come-and-go of careful unit capital date of relevant bank Zhang, if discover what obtain before by the bank Zhang date beyond audit unit, it is likely extremely by account of gold of foreign capital of careful unit Zhang, accordingly further requirement unit provides Zhang evidence, then the mobile circumstance of gold of foreign capital of Zhang of control of track down by following clues. This method is very effective when the audit between group company. Be like know of headquarters of some group company economic benefits of its subordinate unit is better, but annual profit of turn over to the higher authorities is less, outside having capital Zhang certainly, manage, but department of its interior audit cannot be found out all the time with groovy method. We are accepted after entrusting, begin a few days also not fish clues. Later, we record bugle call of Zhang of this company all bank, arrive next its subordinate subsidiary is outspread audit, the key checks the bank account of this company and subordinate unit dealings. Kongfu does not lose an observant and conscientious person, audit staff was browsing after a large number of prooves, discovered the bank Zhang number besides a previous record eventually, be checked via returning a company and demand statement of this bank account, discover millions of yuan conceal of gold of debt foreign capital this door.
7, unusual finance affairs is recorded inside attention Zhang, analyse capital cause and effect
The happening of unusually financial record, often accompanying the fraud action of hidden rear, the height that needs to cause audit staff takes seriously. When like us collective to some village organization has special audit, discover its every months end can achieve trait tens of thousands of yuan of cash, borrow write down " advocate business Wu income " , get with cash check form inside a few days, borrow write down " advocate business Wu cost " . Audit staff generated huge question, via enquiring repeatedly, financial personnel explanation is base of village nursery stock to contract to just pay village collective salary of service portion villager for this money, as oral as village collective talk things over to should be handed in with paying the means of salary to replace contract cost. Classics audit staff is investigated on the spot, base of this nursery stock is village collective a high grade asset, all have ten yuan profit every year, village collective did not contract to just be signed with nursery stock base already written contract contract, did not bring into income and expenses of base of this nursery stock the business accounting inside village collective Zhang again, the village collective that belongs to a model is managed outside asset Zhang.
8, obtain by audit unit total contract and agreement, check with amount of financial enter an item in an account
Concealing income is one of two old main methods of the asset outside unit Zhang. Be in how the integrality respect that differentiate decides unit income, obtain in the round unit and outside the contract that the unit signs and agreement, check with item-by-item of amount of financial enter an item in an account, it is one has result method and medium very much. If discover contract, agreement and amount of financial enter an item in an account,exist vast difference, enter together nonexistent written change explains, have very likely not the amount move of enter an item in an account makes him be in. In the meantime, we discover in audit, some units take the means divert fund of big small remaining part, namely couplet of bill counterfoil couplet, charge to an account presses small amount enter an item in an account, but the contract is pressed on the bill couplet that gives the other side the unit actual amount enter an item in an account, below this kind of circumstance, , we adopt afore-mentioned contract and Zhang Wu to check law can put an end to the happening of action of this kind of fraud, also cut off source of a of the asset outside Zhang main fund at the same time. When if we are in,to some project advisory company has audit, the project that discovers section of this year business is offerred seeks advice from a contract to add up to computation and financial department to affirm income counts existence bigger difference, outside implementing a contract except the end that checks via us, 150 thousand yuan of contracts that discover its and A engineering company are signed did not get executive, also did not obtain contract penalty due to breach of contract, classics and A engineering company accept phone and check of case card means after, confirm already with a Pasate the car supports an advisory fund of 150 thousand yuan of project, this project seeks advice from a company to did not have financial enter an item in an account, form the capital fund outside Zhang thereby.
9, examine a bank odd to Zhang, attention and unit bank journal produce amount whether conform to
Basically be to Zhang the bank sheet and Zhang of bank deposit detail have checking, in order to affirm the authenticity that business of enterprise bank deposit produces and integrality, look have without turn monetary fund give other bank, have go up to Zhang sheet without existence have and not plan the phenomenon that enters bank Zhang, the key examines a bank to go up to take the matter that go out and did not mirror on company bank Zhang to Zhang sheet. This item is the unit will receive money to be transferred quickly likely very, do not make any records inside financial Zhang, become the financing source of the Zhang outside Zhang thereby. If we are in audit when some unit, case through sending ask card to the bank, reach check bank deposit remaining sum adjusts watch, all did not discover unusual appearance. Then audit staff acquires a bank odd to Zhang, its each months of debit and credit accumulative total produce the forehead and bank deposit each months forehead of accumulative total happening undertakes checking, the result discovers the bank borrowed to Zhang sheet March, forehead of credit side happening is more than Zhang of bank deposit detail each 500 thousand yuan, via be being checked to financial personnel, this money recoups a money to receive some company beak a contract, receive Fu Jun to did not undertake financial enter an item in an account is handled, be reached by illegal move undertake negotiable securities invests outside Zhang, formed the capital fund outside a Zhang.
10, check cash on hand and objective asset, anatomize investory profit dish short account
Check cash on hand should take assault kind, the limits of check check includes the safe of cashier office not only, still should include a few doubtful sites such as ark of deedbox, file. To cash excessive beyond or shortage, want to undertake careful analysis, investigate the time that its produce, matter. To small amount cash excessive beyond or shortage, cannot abandon easily, often can pass pair of its audit and discover the Zhang outside Zhang.
When check objective asset, same need brings into all and relevant asset check limits, reach to investory profit dish should undertake be findinged out in detail obtaining evidence fortunately. Because dish deficient probable be sell off asset not enter an item in an account, will sell income move comes; investory profit is being managed outside Zhang may be because unwary and the staff member is not alone,capital fund is managed outside Zhang deposit, with lump of the asset inside Zhang, audit staff just in time undertakes finding out for clew with this, seek the full view that capital fund manages outside enter an item of expenditure in the accounts thereby.
11, send case ask card to come-and-go client, whether does attention conceal income with come-and-go
Come-and-go course is the place that a lot of units conceal income, basically be receivable Zhang money, deal with Zhang money, other and receivable money, other due 4 course. No matter,the client is involved to place of these a few course when audit amount size, all should send case ask card, if unit of the other side did not answer what case or answer case and Zhang face amount to not agree with, should check carefully and investigate clear matter, its difference is the financing source that the Zhang outside Zhang forms likely very. If we are right,careful of forms for reporting statistics of accountant of some company year times, the important client of other to period end due had case card, but amount did not return case tardy however for 200 thousand yuan B company borrow or lend money. Then we undertake replacing audit program, selectived examination these 200 thousand yuan of formation primitive prooves. Classics check, this business adds a piece of bank to present Zhang sheet after proof of charge to an account, pay the unit is B company, money origin is made clear for payment for goods. Check further to sale branch again, this money sells a fund for an useless old stuff really. Why should audit unit make this income borrow or lend money? Fulfil via continueing to check to this loan, discover this unit to was extracted with cash check means in Feburary second year, name is to remand loan, real move comes manage outside Zhang use.
Gold of check Zhang foreign capital did not secure mode, need audit staff depends on audit experience and professional judgement to use corresponding check method certainly. Want audit staff to strengthen vocational study ceaselessly only, improve business quality, fulfil one's duty responsible, those who keep due is sensitive as careful as the profession sex, can examine the multiform fund outside bilging the whole thing comes to light, ensure unit worth safety is complete and move effectively.
