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企业违规违纪审计“六法”

来自:    发布时间:2019-11-20    浏览 :次

 

在企业审计中,要想扩大企业审计成果,有效揭露一些企业违反财经纪律的行为,掌握一套行之有效的审计方法非常重要。下面介绍几种方法,与大家交流。

一、现金和有价证券盘点法。即审计人员进入企业后,立即对企业内所有有现金和有价证券业务的部门突击进行盘点,编制现金收支余额调节表,核实现金和有价证券的存在性和完整性,从中发现一些重大违纪线索。如我们在对某公司财务收支审计中,就通过对集团财务部及其实业公司财务科的现金突击盘点,查出了财务部私设“小金库”金额达200余万元,财务人员私分公款和有关人员虚报冒领公款达30余万元等一连串重大问题。

二、银行账户清查法。审计组进入被审单位后,应在现金和有价证券突击盘点的同时,对被审计单位在金融机构开设的银行账户进行清查。具体方法为,一方面根据被审单位银行账户开设情况,向有关金融机构签发被审单位银行存款询证函;另一方面要求被审计单位提供所有银行对账单,编制银行存款余额调节表,逐户核实。从中发现违纪线索,一查到底。

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四、厂家返利核实法。目前,在商品流通企业中,厂家返利采取返商品的现象比较普遍,而一些流通企业对厂家所返商品没有按照现行财经制度法规进行会计核算,有的设置账外账,有的甚至私分厂家返利。那么对此应如何核实呢?主要方法就是查阅商品流通企业与厂家签订的购销合同,按照购销合同中协定的销售量和返还比例,对照商品流通企业的购销情况,核实厂家返利情况。

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