2. Set up obstacles to avoid auditing. In order to avoid the audit, individual units try their best to set up obstacles in an attempt to muddle through. In particular, the units that implement computerized accounting deliberately do not print the general ledger, subsidiary ledger and bank subsidiary ledger for various reasons, forcing auditors to check accounts in front of the computer, or finding a needle in a haystack in accounting vouchers, which makes auditors tired and paralyzed and increases the audit workload. Sometimes, in order to obtain the necessary accounting information, auditors need to be urged repeatedly like toothpaste to squeeze it out bit by bit. Individual units even openly transfer and conceal accounting books and files, and even deliberately destroy accounting books and accounting vouchers that should be kept according to law. In 2002, when we were auditing a subordinate unit, we encountered the problem that the person in charge of the unit and the accountant deliberately set up internal barriers and transferred accounting materials without authorization. One of the units deliberately destroyed the private accounting books, involving more than 400 thousand yuan. The audit team has repeatedly ordered him to provide all the accounting files during his tenure, but the unit refused to provide them in the name of poor file keeping, and finally had to hand them over to the discipline inspection department for investigation according to law. The person in charge of the unit and the accountant were punished by party discipline and political discipline respectively.
3. Fabricate falsehood for personal gain. 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, yin and yang invoices are common problems. Yuanyang invoice is more harmful. 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. Take the initiative to overpay to subordinate units or business units, and both parties reach a tacit understanding, and then withdraw cash from the unit to reimburse consumer goods and travel expenses. Other units or individuals use invalid invoices, expired invoices or fake invoices bought on the street. Such as crossing roads and bridges, gasoline, catering and so on.
4. Investment is false, and disguised collective consumption is true. 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 the original investment is to transfer funds, so that the improper expenses of the unit or individual, such as various subsidies and cost overruns for going abroad on business, can be charged to the subordinate units to avoid inspection. Others cater to the development of the situation, set up associations, and transfer budget funds to associations without authorization, resulting in out-of-control fund supervision.
5. 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, which is actually to issue purchase vouchers for disguised consumption or networking. Some buy fake and pay real, or pay fake bid, and then transfer the funds flowing into the unit back to the small treasury or enrich themselves.
6. Change tactics and adjust profits and taxes. Mainly manifested in various pretexts, over-counting and over-listing, over-raising and over-spreading costs and expenses, falsely reducing profits, or paying less income tax and turnover tax through falsely adjusting red and blue income. Or do the opposite, inflated profits, in order to gain the fame and fortune of groups and individuals. Accounting is true and false. There was no need to adjust the account, but it was just finished. Fill in private goods in constant account adjustment, account cancellation and transfer, steal the nature of accounting subjects, tamper with business content and cheat. Long-term suspense, just mention it. Unrealized expenses, raised expenses and spread expenses, and reduced profits. Or do not deal with the profit and loss of the "pending property" account, or include the expense adjustment profit and loss that should not be included. During the period of 1999, when we audited a certain unit, we found that the unit charged 350,000 yuan of prepaid expenses and reduced the accounts several times. At the end of each year, the prepaid expenses will be adjusted according to the needs of the current year's indicators, thus increasing or decreasing the profit of this year. In 2000, it was found that a unit listed subsidy income's 2.2 million yuan, which should have been allocated by the superior but was not actually in place, as annual income, which inflated the profit of that year by 2.2 million yuan.
7. Change methods and hide income. Enterprises mainly adjust their profits by changing the valuation method and amount and changing the depreciation method of fixed assets at will. 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 conceal income and set up a small treasury by means of not recording expenses, setting up accounting books privately and keeping public funds privately. In 2003, we investigated and dealt with a case in which a public institution violated financial laws and regulations and deposited the tuition fees collected into a 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.
8. Do what you like and avoid taxes and fees. In order to achieve the purpose of issuing bonds, stocks, approving projects and applying for loans. , arbitrarily tampering with data, falsely reporting income, profits and assets, exaggerating deception. Set up multiple sets of accounting books and prepare various reports to cope with various inspections, apply for loans and evade taxes. Especially in accounts payable, most problems are found in daily audits. Some units have long listed taxable income in accounts payable at will to avoid paying taxes. Most of them are concentrated in foreign investment income, housing rental income and asset transfer income. In addition, in daily work, there are many kinds of accounting fraud, 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.