Problems And Auditing Countermeasures Of Original Accounting Vouchers

The accounting original expenditure voucher is the documentary evidence used by the unit to reflect and record the economic business, and it is the concrete basis for the accounting personnel to pay and prepare the accounting vouchers.

But through

It is found that there are many problems in many units' original accounting vouchers.

Problems in accounting original expenditure voucher

First, the economic pactions occurring in the original voucher are inconsistent with the actual economic activities.

For example, the fuel cost of some units is obviously out of proportion to the actual vehicle running demand, and cash is used for other expenses in the name of fuel cost.

Two, there is a false original self-made Certificate in the original voucher.

Such as: make up the list of personnel, collect various kinds of welfare benefits and other self-made vouchers so as to cash in.

Three, the contents of the original accounts receipts are not routine.

For example, the computer printed paper in office supplies is not purchased by the designated purchasing and supply unit, but it can be purchased far away from shopping malls tens of kilometers away, and the price is expensive.

Four, the number of invoices, such as meeting fees, entertainment expenses, auto repair fees and so on, in the original vouchers, is large, and the amount is large, and there is no explanation or proof.

Such as: no meeting minutes, car repair, license plate number and other detailed proof information.

Five, the contents of the invoice in the original voucher are not complete, and some quantity and price columns are empty columns. Some have no name of the drawer, some of the general contents of the economic business, and some have no specific commodity names and detailed list.

Six, the original expenditure voucher is not complete.

The invoice is not signed by the person in charge, the payee or the certification person; some bills are signed only by the leader and the accountant, the cashier and the driver.

The first is the ineffective supervision by relevant departments.

It is mainly manifested in the inadequate supervision by the supervision department on the legality of the use of negotiable instruments, and the ineffective actions against illegal activities such as overloading, falsifying invoices and purchasing fake invoices.

Two, the reimbursement unit is not strict.

First of all, the unit leadership is not strict, irresponsible to sign the approval, that the money is public, as long as the loss of their pockets.

Even some unit leaders condone accountants' fraud and set up "small Treasuries" for the sake of small group interests.

Secondly, the accountants are not strict in their control. When they are reimbursed, they do not strictly examine the original vouchers.

Three, the implementation of internal supervision mechanism is not in place.

In order to solve some unreasonable expenses in funds, individual units will change accounts after they are changed, and individual units are to solve the contents of changes in the expenditure of personal expenses, resulting in a mere formality of the supervision mechanism.

Audit of accounting original expenditure voucher

Check "bill number", "invoice date" and "date of reimbursement".

First, check whether the number of the certificate issued by the same unit is inconsistent with the date of the certificate. If the certificate issued by the same unit is more, it can be examined by the sorting method.

Secondly, whether the date of issuing the voucher and the date of reimbursement are abnormal.

Two check the contents of the notes.

It mainly examines whether the contents of the vouchers are complete, and whether there are incomplete, irregular or incorrect forms.

For example, the writing of the certificate is vague, the drawer only fills in the surname and does not fill in the name. The unit of measurement does not fill in the national legal measurement unit. The name of the project is not specified or changed.

In order to prevent some units from falsely claiming expenses and cash in the name of "entertainment fee", "consultation fee" and "labor service fee", they are used to issue bonus, kickback, welfare or unit gift giving.

Three check the seal of the bill.

First of all, a bill with no seal and no seal is considered invalid.

Secondly, it is necessary to examine whether the seal is in conformity with the provisions, whether it has legal effect and specific purpose, and can seal the seal of the identity and nature of the unit, including the business seal, financial seal, invoice stamp, special seal for settlement and so on.

The seal of a false bill generally appears as follows: the seal itself is fuzzy, or when it is printed, it intentionally does not cover it clearly.

Four check the examination and approval procedures of negotiable instruments.

It mainly examines whether a bill is signed by a unit leader or a staff member, whether it is a pen approval.

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