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目前,一些企业人员流动频繁,部分工人离职时放弃当月上岗工资,于是产生了部分盈余资金。在笔者参与的一桩审计案例中,由于A公司对离职人员管理不当,导致人事部门李某利用离职人员信息侵占人工工资,涉案金额达35万余元。李某利用A公司的内控缺陷,在编制员工工时记录表这一环节时进行舞弊,把辞职人员的基本信息保留,复制在职职工的工时记录,进而编制已离职人员的工时记录表。而审核人员仅仅检查工资汇总表EXCEL文档的数据与
At present, some enterprises have frequent staff turnover, and some workers gave up their monthly salary when they left their job, resulting in some surplus funds. In an audit case that the author participated in, due to the improper management of company A on the parting staff, the personnel department Lee used the information of the departing staff to encroach on artificial wages, involving an amount of more than 350,000 yuan. Lee used Company A’s internal control defects to make some fraudulent preparations in compiling the staff timetable, and kept the basic information about the resigning staff, copied the working hours records of the incumbent staffs, and then compiled the staff timetable for departing employees. However, the auditor only checks the data in the EXCEL document of the salary summary table