Discover an irregularity
2016 end, group audit department begins to have year project of the last audit -- audit accuses inside 2016 year fee. Be opposite when audit of airline ticket link, audit staff discovers some aviation serves limited company (call W the company below) sheet of offerred a piece of journey and government-owned net price not agree with. Some staff is senior on December 7, 2016 spring, Wen Zhou range: The journey sheet that W company offers is B cabin seat or berth, fare 1760 yuan. The boat in classics believes inquiry of true system of airline ticket test, actual cabin seat or berth is Q, fare 1180 yuan, both differ 580 yuan, empty is tall 49% .
It is accidental accident, be still fraud clew? Audit discovery gets audit director leader takes seriously highly, organize audit staff to undertake checking to other route sheet immediately, discover only in the sheet of many pieces of 280 journey December 2016, many pieces 230 not agree with, not agree with rate be as high as 83% . Fraud doubtful point increases quickly. Because be opposite,regulation of business of airline ticket representative and code are not familiar with, for careful for the purpose of, audit staff maintains his composure, organize periphery to investigate immediately. Carry network inquiry, and to civil aviaton aviation of booking office of lukewarm city airport, China carries association Hua Dong area represents section of tax of place, state to wait to seek advice with all possible means, preliminary judgement this is fraud item.
After incident property decides basically, audit is in charge of a leader to arrange only to be suspected of fraud journey time, amount, amount quickly to undertake date from checks, but check job encountered certain difficulty. Boat believes information of true system of airline ticket test to save time limit to have 1 year only in, year cannot inquire previously, 1 year through be opposite airline ticket is chased recently piece check, discover the journey sheet that was suspected of a fraud 2016 only has nearly 2000 pieces. According to bureau of civil aviation of total bureau of national tax Wu, China " sheet of journey of passenger ticket of aviation carriage electron runs way (provisional) " sheet of journey of passenger ticket of concerned aviation carriage electron brings into bill management, w company theory opened journey sheet to damage my company profit not only, its behavior still is suspected of disobeying " bill government measure " .
Audit discovers issue doubtful point, report company high level, company main leader listened to special subject to report personally, the directive should investigate processing gravely. After the report, the airline ticket money that audit staff asks financial department suspends having notting pay W company tens of 10 thousand yuan, inform W of the company to legal person represents a company to communicate through business section affirm. Talk first in asking ask, the bill attribute that delegate of W company legal person cannot revise to journey sheet undertook affirming, but him evade the body is sick, specific professional work is another person of company is in charge of, need the cross-check after be being checked to its.
After this, w company legal person is represented always with the body change of policy of sick, airline, airline ticket acts as agent profitless etc for excuse, resist the audit of my company is investigated for many times. In view of this, the company leads a directive: Quit the professional work of airline ticket representative that cooperates with its instantly, start internal investigation at the same time, preparation walks along law to settle a program.
Establish condition of a person's back
Make joint-stock source, fall the source that this synergism is enterprise benefit. In recent years, company to reduce cost of airline ticket cost, improve poor brigade efficiency, signed with W company " agreement of cooperation of airline ticket representative " , the airline ticket that group each unit proper motion of personnel bussiness trip buys is handed in order by W company, unite a butt joint by administration center, pay a ticket the money. In recent years, begin to employee complains airline ticket price is high. The investigation before audit department careful understands, administration center ever organized person specially assigned for a task to had been investigated, did not discover unusual, but the information with airline ticket high price begins to enter audit field of vision.
Rose 2016, the shoe takes an industry to begin to be experienced " new normal state " transition labour pains, cost is climbed ceaselessly litre, production is serious and excess, the price cannot conduct retail terminal, deficit is increased, stock keep long in stock, a few enterprises approach line of life and death. Regard home as company of lead bibcock of shoe line of business, to realize strategic break out of an encirclement, the company invited international the project of give somebody a new lease on life that well-known advisory company organized a framework to undertake bold and resolute to group company, and take core business entirely come out, carry out ambitious " Chu Ying plans " .
The enterprise has energy, audit has power. Below afore-mentioned setting, audit accuses inside group company expenses by project approving, airline ticket acts as agent " black hole " begin to emerge.
Audit is politic
1, consider the situation, hold a key
The key before careful is felt pulse, be just like the layout when play chess, the initiative that works to whole audit, efficiency and effect have crucial effect. After audit project project approving accusing inside this second charge, audit team was called together instantly " Zhu Geliang conference " , undertake an analysis to the project, investigate control case according to early days, put forward airline ticket charge clearly to regard audit as the key.
2, pioneer assault, gap
Once spot audit spreads out, time is limited, natural resources is limited, if why obtain best result in the shortest time, must each pace wants careful deliberate, careful plan. Seek accurate target quickly only, pioneer assault, ability dispel the clouds and see the sun-restore justice.
Implement plan according to audit, arranged experienced audit staff to be in charge of audit of link of airline ticket representative, but after be being checked first first-run communication conference, do not have the discovery with valuable what. After understanding a situation, audit department inspector general asks audit staff adjusts train of thought instantly, the 2nd round of reexamine spreads out instantly, had important discovery very quickly. Assault fortified positions uses pioneer, gap, it is the sharp weapon that obtains audit positive result.
3, seek testimony carefully, it is step by step win
Someone says, audit work is full of glamour, because every time audit faces the challenge of unfamiliar audit item,be. This second audit is not exceptional also. Civil aviaton carrying trade attributes special trade, audit staff does not understand completely, want to looking be like the discovery on common journey sheet clues, solid belong to not easy. After discovering fraud clew, want to get evidence as soon as possible already, not act rashly and alert the enemy, want to in-house department cooperates already, should avoid inside and outside to collude with again bring passivity, want to be able to secure evidence to form evidential chain already, should close legally again compasses, must want bold but cautious, make a prompt decision.
4, be like,do not move hill, careful right " hand of victory or defeat "
Two chess players are right play chess, after condition is Anacreontic, negative often just can deliberately plan to make " life and death robs " , leave hand of victory or defeat. Audit, especially fraud audit, constant regular meeting encounters Momus and the trouble that expect hard, meet not carefully all one's previous efforts wasted, be immersed in passive place even.
This second audit difficulty is heavy. For instance, odd to revising the journey should how qualitative, just began to seek the branch that is less than official argue; Encounter government-owned net to be able to be checked only suddenly to the information inside 1 year, how to track a fraud start and affirm fraud amount; Delegate of W company legal person offers all sorts of reason for many times, both neither is reasonable, also do not tell a law to wait a moment. Right " experienced and knowledgeable " for audit staff, differentiate these " hand of victory or defeat " not difficult, be in hard can be solved with bearing of a kind of general and wisdom. Want audit staff to maintain reason only, face an issue naturally not random, meet an emergency is boundless, the moment of truth, should dare and take legal weapon stoutly.
Case thinks
Fraud person although received due penalty finally, neglect one's duty person got responsibility is found out, to audit department, this is successful audit case; But to the enterprise, this is the victory that did not win however, still more is worth attack by surprise to coil reflection problem.
1, the enterprise allows when to be awaited do not answer exceed bottom line
Dou Zhao of a lot of classic case shows at all times and in all over the world: The enterprise should be done do by force long, any moment do not answer exceed bottom line: One is moral bottom line, one is legal bottom line. Will look with respect to this case, be being returned from brand effect no matter is economic interest for, w company can take business of representative of ticket of my fair driver, make a person of the same trade colourful admire. And once exceed bottom line, not only gotten undeserved interest all in vain, still will pay heavy price, the loss outweights the gain.
2, any moment cannot control the company inside oversight construction
This case also is deep lesson for construction to accusing inside my company. Because administration center is in charge of person and emergency of the everybody that order a ticket moving in recent years,be relatively frequent, the airline ticket with be carried out better so accuses measure to did not get be executived strictly inside management; 2 it is in civil aviaton airline ticket acting policy happens relatively after upheaval, the branch is insufficient to exterior risk vigilance related the company; 3 be the branch is crossed to supervise in business make judge the respect is done so that still do not reach the designated position completely. After audit, pertinent question got company main leader takes seriously, consider to handle for many times. Censorial center and nowadays amount to audit rectify and reform advice note, in coordination administration, financial department considers to rectify and reform.
3, a magic weapon that concept of modern business management is risk of internal audit conquer
Good business must have good company processing, good company processing cannot leave internal audit, and the key that becomes very internal audit, it is to should one has thought of modern business management, height to take the n/COL the head of a family person of internal audit seriously. The internal audit work of the company obtained certain result in recent years, president of main profit from trusts to the height of internal audit and take seriously, put forward not only " audit does not have forbidden zone " , beg even " should have done already supervise hard audit, also should do good service soft audit " directive concept, still support internal audit staff to be walked out of particularly, development eye shot, study grows.
4, information of platform of government, public service is made public is audit of the interior below big data setting is strong prop up
In globalization and informatization today, the company grows to get used to competition and future, can invest a large number of resource normally, build powerful informatization platform, for instance my company invests the finance affairs that 10 thousand yuan of thousands of compose build to share system and commodity PT system, promoted the development of internal audit below big data setting. But platform of only and inside information is far insufficient still, open, transparent, information of platform of the government that is carrier with data, public service makes public an environment indispensable, it reduced internal audit staff to get the difficulty of information not only, and have profit greatly to audit effect.
With respect to this second project audit, if do not have in only news of journey of boat letter aviation inquires platform publishs data, problem of airline ticket fraud is checked hard. In the meantime, audit staff still carries a state industrial and commercial total bureau " information of countrywide company credit is public show a system " , nevered leave home to inquire W company is industrial and commercial the pertinent information that register and changes, promoted audit efficiency greatly, reduced audit cost.
