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Common accounting fraud and its prevention
First, common accounting fraud

1, collective cheating, defrauding funds. It is mainly an act of exploiting the loopholes in policies and reforms, collectively fabricating false vouchers and statements, and obtaining state and financial funds. For example, all kinds of loans are subsidized. Generally, the higher authorities only require the reporting unit to provide a copy of the bank loan, which gives the unit the opportunity to practise fraud. Some units suddenly fabricated false units, falsely listed project feasibility study reports and capital expenditure budgets, and some units even fabricated them continuously to obtain funds.

2. Make up lies for personal benefit. Units or individuals often make use of the chaotic invoice management and lax internal management to make or set up fake invoices and false receipts, falsely report and impersonate others, and enrich themselves. Among them, big head and small tail, Yuanyang invoice and Yin and Yang invoice are common problems. In cash transactions, the same invoice is set separately, and the amount of invoice joint is greater than that of stub joint and deduction joint, so the supplier can falsely increase the sales revenue, and the buyer can increase the cost and deduct more value-added tax. There are also those who voluntarily overpay to subordinate units or business units, and the two sides reach a tacit understanding, and then withdraw cash from the unit to reimburse consumer goods and travel expenses. During the period of 1999, when we were auditing the economic business between a certain unit and other places, we found a negative and positive invoice, and the other unit received 10000 yuan, while a certain unit recorded 20000 yuan in the monetary fund expenditure, and the extra 10000 yuan was used as the unit's small treasury fund. Other units or individuals use invalid invoices, expired invoices or purchase invoices for reimbursement.

3, under the guise of investment, disguised consumption. In order to seek the interests of individuals or small groups, individual units transfer state financial funds to subordinate economic entities or companies under various pretexts. As long-term investment projects, investments are not recorded for a long time. The real purpose of investment is to transfer funds, so that improper expenses of units or individuals, such as various subsidies and overspending expenses for going abroad, can be charged to subordinate units to avoid inspection.

4. falsely report the initiative and cheat to eat empty seats. Fraudsters take advantage of the loopholes in the imperfect internal control system to falsely list the number of employees on the payroll to enrich themselves. Others transfer money to commercial enterprises in the name of material procurement, and then use it for disguised consumption or networking in the form of shopping vouchers. Some buy fake goods and pay real money, or pay fake bids, and transfer the funds back to the small vault or enrich themselves. In 2000, we investigated and dealt with a unit that fabricated 10 payroll and actually paid interest on illegal fund-raising, involving 30,000 yuan.

5. Find excuses to avoid taxes and fees. The main manifestations are over-counting and over-listing, over-raising and over-sharing of costs and expenses, virtual reduction of profits, or less payment of income tax and turnover tax with red-blue virtual income; Constantly adjusting accounts, offsetting accounts, transferring money, stealing the nature of accounting subjects, tampering with business content and other cheating behaviors; Or not to deal with the "pending property gains and losses" subjects, or adjust the profits and losses with expenses that should not be included; In order to achieve the purpose of issuing bonds, stocks, approving projects and applying for loans. , arbitrarily tampering with data and falsely reporting income, profits and assets; Others set up multiple sets of accounting books, prepare various statements, deal with various inspections, apply for loans, and evade taxes.

6. Change methods and conceal income. Profits are mainly adjusted by changing the valuation method and amount at will and changing the depreciation accrual method of fixed assets. Falsely report sales losses, embezzle or divide up, and set up a small treasury. Sell more goods, invoice less, conceal and transfer income. In public institutions, the main methods are to hide income by not recording expenses, setting up accounting books privately, and storing public funds privately. In 2003, we investigated and dealt with a violation of discipline in a public institution, which deposited the tuition fees collected in the bank savings office in its own name. The deposit amount is 1 10,000 yuan, the passbook is 20 Yu Ben, and the funds are circulated outside the account for half a year.

In addition, in daily work, there are also many kinds of accounting fraud behaviors, such as asset outflow, off-balance sheet management, loan registration, fictitious capital, forged documents, fraudulent loans, false opening of positions at the end of the year, false rush at the beginning of the year, etc. These are also worthy of attention.

Second, the prevention of accounting fraud

1, overcome the fear of difficulties, be in good health, dare to make fakes and check fakes. As long as you are careful and familiar with cheating skills and "tricks", no matter how secretive and cunning the cheater is, there are always clues to be found and anomalies. As long as we grasp the key clues and follow the trail, it is not difficult to find and confirm the problem.

2, proficient in accounting business, familiar with fiscal and taxation laws and regulations, so as to keep pace with the times. It is necessary to master and flexibly use the technical methods to identify fraud, have strong ability to analyze, judge and study and solve problems, and constantly improve the efficiency of accounting fraud identification. At the same time, we must strictly abide by the principle of independent auditing, and we must not trust the guarantees and explanations of the audited units, and we must not be influenced by various interest groups.

3, constantly sum up the experience and lessons in the process of accounting fraud identification, pay attention to the emerging means of accounting fraud, and master the essentials of reviewing and identifying various forms of errors and drawbacks. Learn from the successful experience of others, comprehend and summarize your own identification methods and essentials, and strive to quickly discover and expose accounting fraud. We should look at the risk-prone points with suspicion, identify mistakes and disadvantages with scientific analysis, and sometimes use and play the special role of experts.

4. When making audit countermeasures, we should look at the problem dialectically and put question marks in our minds. Although risk-based audit pays special attention to risks and helps to avoid risks, risks still exist if the review of blind spots, blind areas and difficulties is ignored. Compliance testing is only a necessary procedure to assess the degree of audit risk and make an audit plan. If you pass the compliance test, you may not be able to have a high pillow. Often the system is sound and the internal control is strict, which makes it easier to hide deep fraud. We must ask a few more questions when carrying out the audit, so as to find out the truth of covering up the fraud.

5. In the audit, we should firmly grasp that "selfish desire" is the root of accounting fraud, combine internal review with external investigation, and combine accounting accounts, certificates, statements and physical assets with logical reasoning analysis, thoroughly investigate false certificates, accounts and statements, and find out the reasons and amounts of false assets, liabilities, operating results and owners' rights and interests. To review the fuzzy summary of accounts and accounting vouchers; Abnormal phenomena in accounting accounts must be checked; Receipts and invoice stubs must be checked; Must check the original vouchers of wages, funds and living benefits; Bank deposit slips and bank statements must be reviewed; It is necessary to check the cross-checking relationship between accounting subjects and accounting statements; The situation of multi-head account opening must be reviewed; Red-letter write-off, frequent reconciliation, reconciliation at the beginning and end of the year, and transfer must be reviewed.

6. Strengthen the theoretical research on accounting fraud, so as to effectively guide the prevention of accounting fraud. We should seriously learn from the common accounting fraud methods and their identification methods in various countries, and proceed from the reality of our country to study the theoretical system of accounting fraud suitable for China characteristics.

7. Further strengthen the legal system and effectively control accounting fraud. First of all, in the process of formulating laws and regulations, we should fully consider the influence of people who have certain interests with accounting information on accounting information, and formulate corresponding measures to limit their behavior. The new "Accounting Law" clarifies the responsibility of unit leaders for accounting information distortion, but lacks specific implementation rules, so it is impossible to quantify or specify the legal responsibility. It is necessary to formulate specific rules and increase its legal responsibility and law enforcement. Secondly, establish and improve the supervision mechanism of law enforcement, strengthen the publicity and education of accounting laws and regulations, and enhance the legal concept of leaders, accountants and related personnel; Finally, highlight the key points, have a clear aim, and increase the crackdown on accounting fraud.

8. Strengthen the quality training of accounting personnel and improve the integrity of accounting information. Accountants are the direct producers of accounting fraud, and they have unshirkable responsibility for the occurrence of accounting fraud. The state and accounting management departments should strengthen the professional ethics education of accounting personnel, constantly update their knowledge, make them consciously resist the occurrence of accounting fraud, and constantly improve the credibility of accounting information.