How to judge the distortion of accounting original vouchers and the examination method?

Six aspects of "distortion" of original accounting vouchers: 1. The recorded economic business is inconsistent with the actual economic activities, such as the expense of reimbursement for office supplies is not proportional to the actual office needs, and cash is taken for other expenses in the name of reimbursement for office supplies. 2. Prepare false self-made original materials to cooperate with false invoices for reimbursement, such as preparing false project settlement self-made materials and false invoices to prove reimbursement, so as to achieve the purpose of cashing out. 3. The content of reimbursement items is unreasonable. For example, the computer consumables purchased in bulk are less than those purchased by the government, but the price is higher than that of the nearby franchise stores, and the quantity purchased exceeds the reasonable consumption of the unit. 4. Reporting a large number of invoices and a large amount of money, but failing to explain or provide relevant supporting materials, such as meeting expenses reimbursement, banquet invoices without relevant notices, attendance books, official reception and visit approval procedures, etc. 5. The contents of the invoice are incomplete, some columns of quantity and unit price are empty, some abstract contents have generic names, some have no specific commodity names, and some invoice contents are a batch of a certain product without a detailed list. 6. Incomplete reimbursement procedures. Some bills are reimbursed without the signature of the manager, witness or payee. Some bills are only signed by the leader and one of the accountant, cashier and driver, which is not strong enough. Six methods of checking original accounting vouchers: 1. Check the bill header, mainly to check whether the voucher header is consistent with the company name. If there is any discrepancy or alteration, find out why it is reimbursed in this unit to prevent bills purchased by other units or private individuals from being used for reimbursement. 2. Check the bill number, invoice date and reimbursement date, and check whether the invoice number and date issued by the same company are contradictory and whether the invoice date and reimbursement date are abnormal. If the number of invoices issued by the same company is large, the sorting method can be used for review. 3. Check the contents of the bill, and check whether there are some incomplete, irregular and incorrect contents such as illegible handwriting, drawers filled with surnames but not names, measurement units not measured according to national laws, units filled in and project names not specific, and project names changed, so as to prevent some units from falsely reporting expenditures and withdrawing cash in the names of unused "hospitality", "consulting fees" and "labor fees". 4. Check the seal of the bill to see if there is a seal. Bills without seals are invalid; Whether it has legal effect and specific purpose, the seals that can prove the identity and nature of the unit include business official seal, financial special seal, invoice special seal and settlement special seal. The general characteristics of the seal of a fake invoice are: the seal itself is vague, or it is deliberately not stamped clearly; The special seal does not use the seal that meets the requirements, but can be stamped with other seals at will, such as the wholesale and retail seal of goods stamped on the accommodation bill in Dai Li, Zhang Guan. 5. Check the bill examination and approval procedures, check whether the bill is signed by the unit leader or the agent, and see if it is signed by the leader in charge, and whether it meets the provisions of the examination and approval authority. If there is a phenomenon of ultra vires approval, we must carefully find out the reasons. 6. Check the payment method, check whether the reimbursement is paid by bank transfer, whether the large amount of cash is paid directly, and whether the reimbursement is transferred to the bookkeeping unit or personal savings account to withdraw cash. Ask more accounting questions in accounting net >>