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（From two cases of embezzlement, the internal control-lixin series internal control case analysis is discussed）.docVIP

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（From two cases of embezzlement, the internal control-lixin series internal control case analysis is discussed） I. case introduction Case 1: falsifying bank statements and misappropriating $200 million for a dead end At the national a certain scientific research fund management institution accounting charting the suspicion of corruption and embezzlement of 200 million yuan, is the maximum amount of Beijing since the founding of the people involved with job occupation case, eventually bian one sentence to death by the court. From media reports, bian one during the eight years, before the attack using the charge of the right of the scientific research foundation of the special funds allocated, voided, TouGai pretends cheques for the seal, amount of funding cuts, counterfeit bank JinZhangChan and mail transfer vouchers, bank statements and other means of corruption, embezzlement of more than two hundred million yuan. Bian was responsible for paying the cashier, and all the bank documents and bank statements were handled by him, which allowed him to commit the crime for eight years without being noticed. The audit department has repeatedly audited the financial situation of the fund committee, but has not found the problem of misappropriation of funds by bian. Crime in just after the Spring Festival of the year, the foundation of the bureau of finance expenditure administration came to a college student on vacation in advance, when go to a bank handle affairs will previously by charting the bank statements to retrieve a handle, and there is no statement of the false bian one this time, to work the start to the designated bank statements, before the work is in the charge of accounting in the bian. Retrieve the statements, the college students begin to statements and internal check accounts, an amount of 20.9 million yuan expenditure caused the attention of the university students, in the impression he not heard of the expenditure. The co