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“反腐倡廉”成为2015年两会期间人们最瞩目的词汇之一,当企业内部控制失效的情况下,与库存现金相关的违纪问题就更容易出现。本文根据库存现金收支中常见的几种贪污、挪用现象,提出审计人员在审计程序方面应关注的问题,希望被审企业能通过有效设计和实施内控制度,实现库存现金及其收付事项和保管情况的真实性、正确性和合法性。
Combating Corruption and Advocating for Cleanliness has become one of the most notable terms in the two sessions in 2015. In the case of the failure of internal control of enterprises, the issue of discipline related to cash inventories is more likely to occur. According to several kinds of corruption and misappropriation commonly found in the cash receipts and payments of inventory, this paper puts forward the questions that audit personnel should pay attention to in the auditing procedure, and hopes that the audited enterprise can effectively realize the internal control system of inventories, cash receipts and disbursements and The authenticity, correctness and legitimacy of custody.