企业存货财务舞弊的识别及防范

Identification and Prevention of Financial Fraud for Enterprise Stock

缺乏诚信的企业常常利用编造虚假资料、随意变更存货计价方法、存货成本核算不规范、人为调账等方式进行存货财务舞弊。可通过实施存货监盘审计程序、应用分析性程序对存货财务舞弊进行有效的审计识别,同时采取完善存货内部控制制度、提高对存货财务舞弊的查处能力、加大对存货财务舞弊的处罚力度等措施防范存货财务舞弊。

Enterprises of lacking integrity often make financial fraud by fabricating false information, arbitrarily changing in inventory valuation, accounting nonstandard inventory cost and artificially adjusting account etc. The inventory financial fraud can be audited and recognized effectively through the audit procedures of monitoring and checking the inventory and analytical procedures. At the same time, it can be prevented by improving the internal control system for inventory, advancing checking ability and increasing the degree of penalties for financial fraud and so on.