Main Methods Of Crime And Auditing Skills In Fraud Cases

The means of committing fraud cases refer to those who use financial handling techniques or loopholes in management to cover up the truth, so as to achieve the purpose of changing public property as private possession, or falsifying financial statements, falsifying financial conditions or operating results to achieve multi prizes, making more profits, and paying less taxes and profits.

1, accounting techniques that do not account for income, pay more or less, or pay less.

Usually occurs in the financial system is not perfect units, especially the invoice and receivables belong to one person most likely to appear this phenomenon.

The auditing skill is that all the invoices and receipts kept together should be collected to check whether the number is continuous, whether there is a missing number, missing pages and invalid invoices and receipts, whether the positive and negative entries are glued to the stub link, and then check the total number of invoices and receipts stubs together with the entry number to see if they match.

If a correction is found in the form of "crossing the bridge" to fill in the invoice or receipt, the check up verification method can be used to check and verify.

For invoices and receipts which are not numbered or not checked, they usually need to be combined with other inspection methods.

From the perspective of foreign original vouchers, the main means of fraud are forgery, embezzlement, alteration or re reporting of purchase invoices and expense documents.

Forged documents are commonly used in invoices or receipts.

In this case, it is necessary to strictly examine the approval of the person who has been handled, the acceptor and the leader in charge.

Embezzlement of documents is often done by embezzling other units' invoices or obsolete documents.

This situation can be identified only by checking with the other units.

Reissued documents often occur when suppliers do not receive receipts from invoices, and receipts are issued when receipts are received.

If a useful receipt is found to be paid separately, it is necessary to find out the reason for not using the invoice payment and whether the invoice is reimbursed repeatedly.

From the point of view of self-made vouchers, the main means of fraud are: falsely claiming false travel expenses for employees, temporary workers' wages and pensions for employees who have been killed for a long time.

We should examine whether the documents issued by the recipients are personally signed by me. In case of doubt, they should also inquire and verify the relevant personnel or departments.

3, monitoring and auditing skills.

Most of them are in warehouses with chaotic management systems.

But in a strict system, fraudulent practices are also used to cover up the theft.

The main method is to fill in or alter the lead receipt, open a fake exit card or reuse a document.

For such fraudulent practices, it is only necessary to verify the receipt and the exit permit to find out the problem.

4, embezzlement check skills.

It is only possible for a treasurer to take charge of a cashier and a ledger.

The main method is to cash the check without paying the bill, and then use the bank settlement account not to enter the account to break the appropriation.

The auditing skills can check whether the cash check is missing or not, and at the same time, check the bank accounts with the bank statements in order to find out the problems.

5, private kickbacks or interest checking techniques.

"Private kickbacks" generally occurs when purchasing staff give preferential discounts when purchasing goods, and privately withhold their differences: "eating interest" generally occurs in bank business personnel, giving less interest to clients and embezzling their differences.

The auditing skills of these two situations are mainly checked with the other units or individuals.

For the "private kickbacks", it is necessary to check the relevant purchase accounts and the expenditure accounts of the other units before we can thoroughly understand them.

6, audit accounts using chaotic accounts.

The use of troubled accounts in troubled waters usually occurs when accounting systems are not sound and institutions are not sound, and financial work is unaccountable.

The auditing techniques must first clear accounts, and check each account through the mutual checking of certificates, accounts, accounts and accounts, and then take internal and external checks to find out whether it belongs to the accounting business or whether it is a violation of discipline or illegal practices.

7. The auditing techniques for the embezzlement of public accounts from fictitious accounts.

The fact that a fictitious account is embezzling public funds usually occurs in accounts receivable and payable accounts.

If a credit sales account is first recorded in a fictitious accounts receivable account, instead of opening an account in the real name of the customer, after the payment is received, the money will be appropriated into the private bag, and then the account will be cancelled by the bad account method.

The auditing skill is to check whether the procedures for dealing with bad debt losses in the accounts receivable and sales account are complete and true. On the other hand, it can be traced through other ways to clarify the situation.

8, let's be honest and clean.

Adopt the method of putting the blame on others.

In general, customers usually receive cash after payment of goods, and directly debit cash or accounts other than bank accounts. The most common one is credited to the expense account and then opportunistic corruption.

The auditing skill in this case is to check the expense account according to the accounting voucher.

9, using bad accounts and missing accounts to intercept audit skills of pocketed pocketbooks.

If there is any mistake in the settlement of accounts, such as missing accounts, erroneous accounts or errors in the calculation of original vouchers, the accountants may seize the opportunity to intercept their pockets.

The commonly used method is to cash the cash received from other accounts, and to directly sterilate the account; or to pfer the account to the virtual temporary payment account on other receivables, then cash the cheque and enter it into the private pocket to flush the virtual suspense account.

The auditing skill is that the former can be verified through the cash receipts and the accounts, and the latter can be identified by carefully examining the suspense accounts in other receivables.

10. Auditing skills of flying across the sea.

"Flying across the sea" often occurs in the illegal purchase scheme or scarce material of the generation.

Some of these illegal purchase business activities are not reflected in the accounts at all; some of them are settled through pfer accounts, and only one payment is processed on the material accounts or directly as receivables, payable or temporary receivables, temporary payments are not accounted for, and no purchase or sale is processed.

The auditing skills are: in general, it is necessary to conduct internal checks and external checks or check the accounts with the relevant units for verification.

In carrying out such audits, attention should also be paid to the examination of whether there is any combination of corruption, theft and bribery.

11, accounting techniques for alteration, falsification of accounting vouchers and accounting books.

The so-called alteration refers to the act of altering, splicing, and making up accounting vouchers and accounting books.

The auditing skills can start with the integrity of accounting information.

If it is found that there are incomplete defects, broken pages and few pages in the books, bills and tables that are bound to book, they should be traced for deliberate damage.

At the same time, through careful scrutiny of accounting vouchers and accounting books by page, we can sometimes find out the situation of alteration, splicing, and filling up evidence.

For the examination of forged accounts, careful attention should be paid to the accuracy of the handwriting and whether the ink is consistent or not, because the forgery accounts are usually achieved through pcript.

In this case, other means of examination can also be used.

At the same time, it can purposely carry out the examination of the contents of the accounts, conduct internal checks and checks with the check and verify method, and find out the true contents of the accounting vouchers and accounting books that have been altered, forged or intentionally destroyed.

12. The technique of checking and accounting for the cost of evasion of tax.

There are many ways to make a cost list. It is common to consciously report, spend more on raw materials and fuel, deliberately reduce the quantity and amount of products, and increase the cost of production by changing the method of calculating the sales cost of products.

The auditing skill is to seriously examine whether the quantity of raw materials, fuel consumption is true, whether the price is in conformity with the regulations, whether the product is actually inventory correct, whether the cost calculation is in conformity with the regulations, and whether the product sales cost calculation method is consistent before and after.

13, random allocation of cost accounting techniques.

Arbitrary distribution of cost and expenses is generally manifested in the cost of expenses not included in the cost, such as expenses that should be spent in capital construction, various special funds or special funds, should be included in the expenses of unit production, such as bonus, various compensation, liquidated damages, late fees and fines, and other expenses that are not related to the production and operation of the unit.

Such cases are usually linked to tax evasion.

Auditing skills should be based on the relevant provisions of the cost accounting management and the relevant provisions of the financial accounting system.

The concealment of income and small Treasuries usually occurs when the enterprise proceeds to make profits from other income, such as the disposal of waste materials and other income, extra business income, or the purchase of personal purchases, and conceals that it does not enter the accounts, leaving them as small coffers for enterprises or small units, or even withholding other operating profit receipts.

The auditing skill is to find out the origin of the concealment income according to the internal relationship between the relevant accounts, so as to get out of it.

On the other hand, we should check the financial income bills, the waste application documents of the production department, so as to ensure the accuracy and reasonableness of the revenue.

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