Catalogue of internal control case books

Chapter I Monetary Fund Section I Characteristics of Internal Control of Monetary Fund Section II Cases and Analysis of Internal Control of Monetary Fund Internal collusion-a farmer defrauded a huge sum of 55 million yuan, and the check was altered to 68,000 yuan. 600 yuan checks let people raise 38,600 yuan to 300,000 yuan, almost eroding 5 million yuan-illegally charging high interest margin. Where are the fake bills for outpatient termites to eat up medical expenses? Unauthorized misappropriation of credit substitution in the bill business of special funds for land acquisition and labor absorption; Beware of financial fraud in Friday's scam; 9 million deposits, she can't come up with 5 million, who will pay her back? Analysis of the fraud case of the letter of credit in the "glass cover" The characteristics of financial fraud and fancy bill fraud are hidden in the securities department; Education Commission: A small cashier can also embezzle 2 million yuan from employees for fraud. The leaders signed to defraud 84,000 yuan of public funds, and the fake bank staff left the audit to defraud 48 million yuan and dug up a huge "small treasury". A huge "small treasury" surfaced, and two ICBC officials misappropriated 20 million yuan for half a year. The hard-won funds in the "small coffers" were betrayed by ICBC-an honest man who staged a huge financial voucher fraud case in Daqing-Deng Million's letter of credit black hole embezzled more than 200 million yuan of public funds. Air China dug up the case of the former vice president of the big moth who was suspected of embezzling more than 25 million yuan and embezzling state-owned assets. She withheld medical expenses-she put herself in the dock, cheated 900 pieces of plywood, stole a huge sum of120,000 yuan with the company seal, and was wary of setting up a "small treasury" subscription form with "insurance premium", which led to a case of embezzlement of state-owned assets. Spent 350 million, just want to get rich overnight, misappropriating 370 thousand for medical reimbursement. The whole story of the "bill fraud case" in Shandong was that Bank of Communications was defrauded of 90 million yuan, and the deputy director of the street misappropriated public funds of 6.5438+0.7 million yuan. Enterprises should strengthen the risk prevention of bills, "brush off" the problems existing in the endorsement of real bills of 10,000 yuan, and the problems that need to be solved urgently in the settlement of silver bills, and be alert to forgery and fraud of bills. Ghosts worried about the bank's life: Xi 'an's 500 million yuan financial case shocked the corruption chain. The 24-year-old cashier embezzled 2.43 million yuan from public funds to play Audi and BMW, and borrowed 4.5 million yuan from the poker table in the underground casino. How to manage the maintenance list of enterprises' external funds? The Secret Behind noticed the new trend of fraudulent use of fake tickets, so it was necessary to tighten the fence of handling silver tickets and strictly regulate them, and successfully prevented the fraud of 20 million yuan treasury bills. How did Chen Zhiqing embezzle150,000 yuan and dig up a "pervasive moth" that devoured public funds? He blindfolded the bank. The biggest unit letter of credit fraud case since the founding of the People's Republic of China Chapter II Financing Section I Characteristics of Internal Control in Financing Section II Cases and Analysis of Internal Control in Financing. Risk prevention of special "guarantee relationship" of loans during canvassing. Mr. Dong Guo swallowed the bitter fruit, and the audit showed its power. The director fell into the French Open. Loan guarantee contract dispute case, lawsuit caused by false seal guarantee. Where is the difficulty in punishing financial crimes? Perspective on the huge loan fraud case "step by step" to prevent the guarantee risk. The big guarantor is busy with "emergency rescue and disaster relief" The Three Gorges Water Conservancy Company is mired in debt. Four farmers invested 654.38+000 billion in the whole country-Zhuhai mega-fraud gang must be cautious in arresting. Chapter III Investment Section 1 Characteristics of Investment Internal Control Section 2 Cases and Analysis of Investment Internal Control. When public funds are used to buy lottery tickets, the grand prize is entrusted with improper financial management, and the book loss is huge. Beware of forging corporate bonds and judging false "joint ventures", leading to corruption. The chief accountant was sentenced-12 million yuan of public funds was wasted, and the two bosses were "Qian Shengqian"-misappropriating 3 billion yuan of public funds for stock trading was too profitable. Problems in preventing duty crimes in securities industry. Don't let the "leadership requirements" be unimpeded. How to prevent the risk of entrusted financial management? Nigerian scam reappears in Beijing 1 100 million yuan entrusted management. In the entrusted loan dispute, the trustee does not bear civil liability, and the litigation entrusted investment loss caused by huge entrusted investment is 34 million yuan. A "thief boat" with a capital of 30 million ran into a fund-raising swindler with a capital of 1 0 million in Shui Piao, and huge state-owned assets were lost in this way —— Enlightenment from the incident that China Aviation Oil Group (Singapore) Co., Ltd. squandered10 billion yuan of state-owned assets. Chapter IV Fixed Assets Section 1 Characteristics of Internal Control of Fixed Assets Section 2 Cases and Analysis of Internal Control of Fixed Assets A group of moths "ate the project" detention center. The "private case" in the library corrected a chaotic infrastructure contract-saving the economic loss of 1 million yuan and 6.26 million yuan for the construction party. Why does the provincial project cost only sell for 20 thousand? The project manager became a prison behind bars. The former director of Guangzhou Institute of Rehabilitation and Reconstruction has been put down to collect money, and 7 million yuan has been executed. Black hole in the national debt project of the Yangtze River trunk dike Chapter 5 Salary Section 1 Characteristics of internal control of salary Section 2 Salary. Case and analysis of Ministry management: forging payroll and misappropriating public funds; Seeing the beginning of fraud from medical expense documents; From the payroll, it was found that the misappropriation of public funds was 6,543,800 yuan+900,000 yuan; Where does the salary of the "coordinator" come from? The bookkeeping accountant embezzled 5 1 000 yuan. A cashier in Shanghai forged a payroll and embezzled 50,000 yuan from public funds. The chairman of the trade union took the salary of 1.2 million in the name of the dead. He "instructed" the computer to give himself nine salaries to eliminate the "moths" and "loyalty insurance" in Jiangcheng. Chapter VI Sales and Accounts Receivable Section 1 Characteristics of Internal Control of Sales and Accounts Receivable Section 2 Cases and Analysis of Internal Control of Sales and Accounts Receivable; In order to get rich, I bought lottery tickets and embezzled the rent of 6.5438+0.2 million yuan. Computer state-owned enterprises should strengthen the management of accounts receivable. The shortcut to overdue litigation is that it is difficult to recover money and debt: the trick of applying for compensation to make Manager Wang "upside down" to make money is tempting and deceived. Nine fake agreements, invoices really made money and went to jail. 800,000 public funds were gambled and 320,000 were cheated by empty checks. A bad check defrauded 500,000 yuan. Chapter VII Procurement and Accounts Payable Section 1 Characteristics of Internal Control of Procurement and Accounts Payable Section 2 Cases and Analysis of Internal Control of Procurement and Accounts Payable. "Mengda" was finally at large, embezzling and misappropriating public funds of 8.4 million yuan. A corrupt official of a state-owned enterprise was sentenced to a suspended death sentence. The black hand under the "crystal lamp" broke the black box price comparison. How to control the procurement staff to receive kickbacks? The efficiency of price comparison management is remarkable. Supermarkets curb corruption: 52 million yuan of off-balance-sheet funds and 750,000 yuan bills of exchange hidden in notebooks have been transferred. The eighth chapter analyzes the common violations of enterprises found in the audit process by integrating internal control cases-uncovering the "hidden trap" hidden behind Zheng's false and huge losses. A few "cotton worms" destroyed an enterprise, and a shocking audit report led to the root cause of huge losses. The failure experience of listed companies and famous enterprises, false reorganization, brought down the real famous brand, the whole story of a bank's accounting statements, this wallet entered the bank's internal computer crime, and the person in charge of the computer department of a securities company used the computer to overdraw huge amounts of public funds. Appendix Internal Accounting Control Standard