Audit details are as follows:
1. For administrative institutions, cash, bank deposits and charge bills are mainly counted. Its purpose is to ensure the safety of funds and the authenticity of income, and to provide evidence support for subsequent audits to investigate and deal with illegal events (such as income not recorded)
2, mainly according to the book reflect and physical check.
3. Obtain audit-related information through formal discussion or informal chat.
That is, tracking the whereabouts of suspicious funds until "the bottom comes out". For example, when 1992 audited a financial institution, it was found that a current account of the financial institution was transferred to an internal account of the company. Tracking found that the unit transferred a consolidated interest income into business expenses, and the audit dealt with it seriously.
4. Check bills with account books, generally focusing on income. For example, when auditing a company in 2008, the auditor checked the income bill with the book, and found out the economic problem that the income of the financial personnel of the unit was not accounted for more than 4,000 yuan.
5. An exception was found through the analysis of book figures and bills. For example, the extraordinary changes in the revenue and expenditure business of the audited entity, the illogical phenomena of revenue and expenditure bills, such as the invoice serial number or inversion, and the commodity name beyond the business scope.
Auditing skills for reimbursement of false documents;
Most of this means of committing crimes are people or financial managers who directly manage the production, supply and sale of property. When they commit crimes, there are many forms of false documents, which are more complicated, but there are only two kinds of analysis, legal and illegal. One is the legal invoice and deed tax registered by the tax authorities; The other is illegal invoices and IOUs printed without the permission of relevant departments. Use this criminal means to investigate and deal with corruption cases;
First, organize auditors to carefully examine the source of the invoice, focusing on the source, style and specifications of the bill and the name, quantity, unit price and amount recorded in the invoice itself. Pay attention to check whether the source of the invoice is consistent with the purchase channel and content, whether the content reflected in the invoice itself is consistent with the purchase channel, whether the content reflected in the invoice is consistent with the products and raw materials needed by the purchase unit, whether the content of the invoice is consistent, who wrote it, and so on. Through inspection, we can find the doubtful points and trace them back.
The second is to compare the invoice with the physical objects in storage to find out whether there are physical objects in storage.
The third is to scientifically identify the invoice handwriting and confirm whether it is forged.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 25 of the Audit Law of People's Republic of China (PRC) stipulates that audit institutions shall audit and supervise the financial revenues and expenditures of aid and loan projects of international organizations and foreign governments.