从两起资金挪用案谈企业的货币资金内部控制-立信锐思系列内控案例分析（Discussion on the internal control of Monetary Fund of enterprises from two cases of misappropriation of funds -- a case study of

从两起资金挪用案谈企业的货币资金内部控制-立信锐思系列内控案例分析Discussion on the internal control of Monetary Fund of enterprises from two cases of misappropriation of funds - a case study of internal control of Lixin Rui Xin seriesA brief introduction of the caseCase 1: forged bank statements, misappropriation of two hundred million pipansihuanOnce in the national accounting Bian fund management institutions of a scientific research of a suspected embezzlement case of 200 million yuan, is the city of Beijing since the founding of the highest amount of money involved with the embezzlement case, the final court sentenced Bian a reprieve for.From media reports, Bian before the incident during 2021, the charge of the special scientific research fund of funds allocated by cheque, right, lied to steal cover seal, cut funding amount, forged bank Jinzhangchan and mail transfer vouchers, forged bank statements and other means of corruption, misappropriation of public funds of RMB 200 million yuan. Bian was responsible for the payment of funds, and all bank documents and bank statements were handled by him, so that he could commit crimes for eight years, but has not been aware of. The audit department has repeatedly audited the financial status of the Fund Committee, but it has not found the problem of misappropriation of funds in bian.The incident that year the Spring Festival, a college fund committee of the Bureau of finance fund management office in advance came back from vacation, going to the bank when the thrust had been handled by Bian a bank statement back, while not on the Bian a statement of fraud, beginning to work on the bill with designated bank in the past, this is the responsibility of the Bian in accounting. After retrieving the bill, the student began to check the bill and internal accounts, a sum of 20 million 900 thousand yuan of expenditure caused the attention of the college students, in his impression, he did not hear about this expenditure. The students entering the community found in panic Bian Bian inquired, the truth, this pile of cases involving more than 200 million yuan has also surfaced.According to investigators: as a credit voucher, every sum of money flows are reflected in the bank statement, and in the foundation, both accounting and Bian funding, but master identity is accounting cashier functions, so as to give his position to facilitate the implementation of the corruption. For example, he moved out 30 million or 19 million 800 thousand, and he took the real bill, and he left it, and in the fake bill, he didnt do it himself. Our bank statements, are from the computer out, since it is a computer, Bian also has a computer, he can also according to the kind of paper and procedures down. To print out the bill must also stamped with the seal of the bank, Bian long and dealing with the banks, and bank staff is very familiar with, and sometimes the bank directly put a seal for him, let him cover, this time a Bian can cover a lot of.Bian embezzlement, embezzlement of huge amounts of public funds for eight years before the incident, in a sense, exposed the loopholes in the fund management of scientific research fund management institutions. Before the incident, the fund management institution had 4 million yuan of scientific research fund lost due to poor management, and the responsible person was sentenced to 6 months. A prosecutor involved in the case believes that the financial system management of the Fund Committee is not standardized and the loopholes in the fund approval and supervision link have given an opportunity to bian. Investigators found in the investigation group, the Fund Committee of the accounting department accounting extremely confused, Bian served as the accounting period, the authorities did not properly checked the financial account, and the Department in charge of financial accounting is not strict, let Bian loopholes.Case 2: the case of cashier misappropriating public funds in the listed companyHunan a listed company cashier Liang, take cover company bank seal and legal person chapter, use invalid, no registration of cash checks and other methods, in the past five years, misappropriated about 30000000 yuan for stocks. Loss of 1137.8 yuan to the unit. Changsha intermediate court sentenced Liang to 17 years imprisonment for embezzlement and misappropriation of funds.Two, case analysis and referenceMonetary Fund is the most liquidity, the highest risk control of assets, enterprises and institutions monetary funds were misappropriated, corruption and fraud and other cases can be said frequently seen in the newspapers,The occurrence of these cases is closely related to the imperfect internal control of monetary funds or the failure to implement them effectively. The case can be said is very typical, the means of committing a crime is not complicated, is to use the unit internal vulnerabilities, misappropriation of funds, and through the relevant vouchers and bills, forged seal or seals and other techniques to steal cover up fraud, and units of supervision and inspection mechanism is not perfect, the fraud has not found.The internal risk control of monetary funds are: interception, misappropriation or embezzlement of funds of enterprises; little Treasuries remain unlisted public funds; foreign payment of non-compliance. From the current situation of Chinas enterprises, the author believes that the internal control of monetary funds mainly exist in the following aspects, it is proposed to improve.1. incompatible duties can not be effectively separated. Although a lot of accounting personnel all know the internal norm have incompatible duties separation requirements, do not know money management accounts, the accounts regardless of money, but in the specific design and implementation of internal control, but often ignore this point or not clear how effective separation of incompatible duties, a typical and common problem is to receive the cashier the bill, the two case in front of this phenomenon, and this phenomenon exists in many units, from incompatible duties separation, by cashier to collect the bank is a taboo on the bill, because the cashier responsible for the custody and their money payments, if by the cashier is responsible for receiving bank statements, prepare bank deposit reconciliation, the cashier may misappropriate or embezzle money fund, and through the forgery of the bill or reconciliation of tricks to conceal their fraud in the balance Behavior. Some units in the division of responsibilities, often from the point of view of work convenience or efficiency, arrange regular bank cashier to receive bank statements, but do not know, this practice will lay a huge hidden danger. For example, some enterprises by the sales staff responsible for customer collection, check the whole process, the misappropriation of payment matters is not surprising. Therefore, enterprises should comprehensively and systematically analysis, combing the business process involved in the implementation of the separation of incompatible duties, corresponding measures. The working mechanism of the formation of fulfill their duties, restrict each other. Incompatible duties, including authorization and enforcement, execution and audit, execution and record, custody and documentation, are usually separate from each unit.2. bank account management out of control. The main problems are: the bank account number, the account has no unified record; the bank accounts and write off at random, the lack of the necessary authorization and approval procedures; regular inspection and check system of the unified account balance bank failed to properly keep the seal. For example, these two cases take the cover seal, revealing the loopholes in the seal management. From the perspective of improving the control of enterprise, bank account, change and cancellation should establish clear procedures for application and approval, and shall be recorded in writing for a long time without the use of the account should be written off, banks should be kept separate seal.3. bills and documents custody is not good, the use of the lack of necessary records and inspection. Enterprises for valuable bills and blank documents if lax management, will be mind to make use of, for example, in the case of Liang is the use of invalid, unregistered checks for committing crimes. Therefore, the daily safekeeping of bills should be strictly implemented, the use and circulation of bills should be recorded in written form, and the voided bills should be properly disposed.4. the procedure of authorizing examination and approval is not reasonable enough. The authorization examination and approval authority of the enterprise monetary fund is not reasonable or the procedure is not clear, and it is also a common fault for many enterprises. The enterprise should clear the approval of the monetary funds authorized by way of businesspowers procedures responsibilities and related control measures, provisions of the scope of money managers handle business responsibilities and work requirements; examination and approval should be in accordance with the provisions of the monetary fund authorization system, for approval within the scope of authorization, shall not exceed the limits of authority for examination and approval; handling it should be within the scope of their duties, in accordance with the approved approval opinions of the people for money business;In the case of the monetary fund business approved by the approver beyond the scope of authorization, the manager shall have the right to refuse to handle it and report it to the authorized department of the approver in a timely manner.5. lack of check and check mechanism. Checking accounts and checking accounts is an important means to prevent and discover the embezzlement of monetary funds. The enterprise should be checked and checked regularly and irregularly by the persons who are responsible for the custody and recording of the accounts. The tangible physical assets (such as cash, securities and stocks etc.) to regular and irregular inventory program to verify the existence and integrity of assets; non physical assets (such as bank deposits, accounts receivable etc.) and liabilities through regular verification inquiry, confirmation and reconciliation as verified. The bank confirmation case happened, as long as the business of the bank should inquire, even if the book balance is zero, not only to ask the confirmation deposit balance, but also to verify whether accounted for loans, guarantees the phenomenon of inaction of others. If the enterprise accounting or auditing personnel to do this, even forged bank statements, the audit staff can also through the confirmation of early detection of problems.Our viewGenerally speaking, to control the monetary fund of enterprises, we should improve the system and process, and establish the correct internal control concept, do a good job of risk assessment, pay attention to the control of key control points. Many units of internal control system is based on experience or enterprise cases to develop, and ignore the overall risk assessment of enterprises, internal control can not effectively prevent major risks. A lot of big burst problem is not enterprise internal management system, there is not only a lot of management system, and is very strict, some small fees to the layers of review and sign, and regular audit by professional auditors, but have undergone major fraud and found no long-term funds. Obviously, strengthen the daily expenses supervision of enterprises is important, but the enterprise decision-makers should not some irrelevant things look around look around, the enterprise internal control system should be fixed firmly on the key control points. Internal control itself needs cost, and it is not omnipotent, it can not be expected to eliminate all the risk of fraud, but effective internal control should reduce the risk to a reasonable level. The control of enterprises to seize the key control points, which requires enterprises to evaluate the effective and comprehensive risk, formulate corresponding control measures on the basis of this, to prevent catastrophic risk, avoid catching sesame lost watermelon.