电子支票内部控制对策浅探

发布时间：2018-03-17 11:33

本文选题：收款人　切入点：处理过程　出处：《财会通讯》2014年34期 　论文类型：期刊论文

【摘要】：正一是传统支票的特性及容易出现的问题。由于支票是书面文件,在处理过程中经过不同的人,不同的程序,在不同的地点移动,出现舞弊和错误的机会很多;传统支票在内控上可能遭遇处理人员故意舞弊或无心的疏失,使支票的处理过程出现瑕疵,其可能面临的情形有:(1)支票的窜改和伪造:更改支票金额、收款人、日期,以从中获取利益;或未经授权签章伪造单据、签名等等。由于经手人员能实际接触支票本身,因此窜改支票非常容易,而且只要支票
[Abstract]:One is the traditional check characteristics and problems. Because the check is written in the process by different people, different programs, moving in different locations, fraudulent and wrong a lot of opportunities; the traditional check may encounter processing personnel intentionally or unintentionally negligence in the internal fraud, the check the process defects, it may face the situation: (1) check the altered and forged: change the check amount, payee, date, in order to obtain benefits from it; or unauthorized signature forged documents, signature and so on. Because the handling personnel can contact the check itself, so very easy to check and change. As long as the check

【作者单位】：西京学院;
【分类号】：F832.2;F275

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