1. Because fraud risk exists in every link of business process: investment, finance, procurement, sales and logistics are all high-risk areas. The intensity of fraud risk in different industries, different products, different management models or corporate cultures and different periods is also different in each business cycle.
2. In short, the probability of fraud risk in all business links will constantly change and shift. For a long time, finance and investment business have been high-risk areas of fraud; When enterprises transform from planned economy to market economy, the procurement link has also become a high-incidence area of fraud.
3. However, with the continuous strengthening of managers' control over finance, investment and procurement management, and various measures taken by some enterprises to prevent the risk of procurement fraud, a considerable number of suppliers are forced to occupy and consolidate the market only by strengthening internal management, so as to reduce production costs, improve product quality, and then improve product market competitiveness.
4. The risk of fraud in the procurement process has been gradually controlled. According to the author's long-term experience in internal audit, under the current situation, especially in manufacturing, the risk of fraud has begun to shift to sales. As we all know. Under the condition of highly homogeneous products and fierce market competition, the key role of sales link in realizing its business objectives is becoming more and more obvious.
Expanding market share and increasing sales are the main ways to reduce costs. All investment strategy analysis and annual financial plan of an enterprise begin with the determination of market sales forecast. The management of the enterprise is very clear. Without sales, there would be no production and operation. Sales is the leading factor of enterprise operation.