I. Separation of incompatible duties
Incompatible positions refer to those positions where a person or department is prone to wrong behavior and fraud, but may cover up his mistakes and violations of law and discipline. Incompatible job separation is an important content to improve the internal control system of enterprises, and it is also the basis to realize the control and management of monetary funds. Therefore, when designing and establishing relevant internal control systems, enterprises must first identify which positions and positions are incompatible; Secondly, it is necessary to clarify the scope of responsibilities of each post, so that incompatible posts and posts can supervise and restrict each other, thus achieving an effective balance and restraint mechanism. In particular, cashier, accounting, auditing and auditing, these key control links, must be balanced with each other. In selecting and employing people, we should focus on their professional ethics, personal morality and professional quality, and adhere to the principle of having both ability and political integrity. The separation of incompatible positions can greatly improve work efficiency, effectively implement the relevant internal control system formulated by enterprises, effectively protect the authenticity of accounting information of enterprises and reduce the occurrence of fraud. Specific incompatibility control contents are as follows: 1, cashier and accounting responsibilities are separated; 2. Separation of responsibilities between internal audit and accounting; 3. Prevent the "first line" phenomenon; 4. The cashier is not responsible for collecting the statement; 5. Separation of business handling and authorization approval; 6. Cashiers cannot be responsible for keeping accounting files and checking bank deposits; 7, personnel quality control. Here is an example to illustrate the importance of incompatible job separation: Beijing Youth Daily reported on June 65438+1October 65438+July 2003 that the biggest job crime in Beijing in 2003 was jointly planned by a foundation accountant and cashier. Next to the accountant of a foundation, the annual cash flow reaches hundreds of millions of yuan. On one occasion, a friend of Bian said that if he could provide funds for him, he could pay high interest. Bian took risks and made his colleague, the cashier of the foundation, his mistress through emotional offensive. Together, they forged bank statements, and nearly 200 million yuan was transferred to Du's Beijing Huiren Building Decoration Engineering Co., Ltd., and high interest was charged from it. Finally, due to the large amount, this case shows that when designing the internal control system, we should not only classify the business functions, but also pay attention to other aspects. In this case, except for the separation of accounting and cashier duties, there is no control over other links, that is, there is a lack of understanding of key control points. In addition, when selecting cashiers and accountants, we should pay attention to their moral quality and values, as well as their behavior and ideological changes, which is an effective basis for job separation control. In daily work, apart from the separation of cashier and accounting duties, it is worth mentioning that "cashier personnel shall not be responsible for collecting statements". Now all enterprises will naturally receive the cashier's statement, and our company is no exception. This seems normal, but it provides an opportunity for some lawless elements. As we all know, the deposit journal is checked with the bank statement to supervise the bank's income and expenditure, and the cashier of the enterprise is very familiar with the bank. If the cashier is responsible for collecting the statement, there is the possibility of tampering. So I think the company should nip in the bud, strictly implement this incompatible post separation system, send other financial personnel to be responsible for reconciliation every month, and should rotate the reconciliation personnel regularly.
Second, the management of bills and seals
Bills and seals are also frequently contacted in our work, and any enterprise should understand a truth: thin bills are worth thousands of dollars; The seal is small and the weight is equal, so enterprises should also do a good job in bill management and clarify the rights and responsibilities of each link of bill management. A memo book is specially set up for registration to prevent blank bills from being lost and stolen, and the memo book should be managed as an accounting file. At the same time, enterprises must strengthen the management of bank seals. The seal of an enterprise is a symbol of clear responsibility and explanation of business implementation. The examination, approval, execution and supervision of any economic business must leave a seal. The storage of seals must first implement the principle of separation of incompatible duties, and any unit must strictly prohibit one person from keeping all the seals needed for payment. If the safe has two locks, the keys should be held by two or more people. Secondly, the seal needs to be approved by the heads of various departments before leaving the enterprise. After obtaining the seal, the user of the seal must sign the certificate, and the seal keeper should register it for future reference and take it back in time. At present, the bill management of our company can basically be strictly implemented according to the regulations of Bill Law, but the seal management is a mere formality. Almost all the seals are kept by the cashier. In fact, everyone knows the management system of seals, but everyone is lucky. Of course, it is a good thing not to have an accident, but once someone takes advantage of it, it will bring more than just economic losses to the enterprise. Therefore, the company should strictly implement the system of separation of seal duties, so as to nip in the bud and nip in the bud! In fact, the improvement of personnel quality is the top priority of all systems. The ancients also knew the truth that "the monarch is a boat, the people are water, and water can carry a boat and overturn it." Today's managers should plan ahead, see the spirit for details, and comprehensively implement and improve the internal control system of corporate monetary funds with the aim of improving the quality of personnel.
Third, authorization approval control.
This method requires enterprises to clearly define the responsibilities and authority of relevant personnel internally, and stipulate the work scope, authority and corresponding responsibilities of relevant accounting personnel. The change measures also require accounting-related managers to work effectively under these clear requirements, and the business involved by the managers must be carried out within the scope of authorization. In our daily work, accountants often encounter situations where relevant personnel are on business trips and related businesses need urgent treatment, which involves the issue of special authorization. For example, our company signed an equipment maintenance contract with Company A, and the contract stipulated that our company would pay 90% of the maintenance fee within three working days after equipment maintenance, otherwise we would have to pay the corresponding liquidated damages. At this time, the business manager who is responsible for approving the maintenance fee is away on business, and the process cannot be carried out. At this time, the company should start the emergency plan and implement special authorization. Contact the business manager who is on a business trip, authorize other personnel to carry out the approval process, and then go through the re-signing formalities after returning from a business trip. This does not violate the regulations of the system, but also enables the business to proceed normally. However, it should be noted that after the special and emergency situations targeted by the special authorization disappear, the authorization should be revoked in time to avoid unnecessary disputes.
To sum up, the monetary funds of enterprises are the most prone to problems. In the process of designing internal accounting control, enterprises should not only fully grasp each link, but also fully consider the key control points of monetary funds and establish a set of internal control system of monetary funds that is most suitable for their own enterprises. In addition, they should be careful in their work practice and manage internal fund management by changing the manager's leadership style and methods, changing the leadership concept and enhancing legal awareness. In order to reduce the risk of error prevention, relevant accountants should have a strong sense of responsibility, safeguard the relevant rules and regulations formulated by enterprises, follow the requirements of national laws and regulations, and prevent the occurrence of malpractices for personal gain.
Author: Xu Baoyan Unit: Inner Mongolia Huolinhe Open-pit Coal Industry Co., Ltd