Financial statement fraud prevention method

Abstract

The invention discloses a financial statement fraud prevention method, and relates to the technical field of financial statement judgment. The method comprises the following steps: data verification:selecting whether each subject sub-item of a plurality of reports is equal to a total item or not, and verifying the accuracy of report data import; Wherein the articulation relationship is an internal logic corresponding relationship among the accounting report, another accounting report and the report; Data review: carrying out data rationality on the projects in each report, carrying out warning information on unreasonable data, and carrying out further analysis and explanation; And whitewash identification: carrying out whitewash identification on the data of the financial statement by thefinancial index, and identifying the false operation performance or financial condition. The accuracy of report data import is verified by extracting the reports, whether errors exist in compilationof the reports or not is judged according to the articulation relation, whether false business performance or financial conditions occur or not is judged through whitewash recognition, manpower is saved, and the working efficiency of an accountant is improved.

Description

technical field [0001] The invention belongs to the technical field of financial statement judgment, in particular to a financial statement anti-fraud method. Background technique [0002] The data analysis of the current financial statements is basically completed based on manual review, which not only increases the manpower burden, but also is relatively inefficient, and long-term work will also lead to an increase in the error rate; and some companies use financial reports to deceive report users. intentional misstatements or omissions of the figures presented in or the notes to the financial statements. [0003] Generally, financial fraud mainly includes: manipulating, falsifying or altering the accounting records or vouchers based on which financial reports are prepared; wrongly providing or intentionally ignoring transactions, events or other important information in financial reports; Intentional misuse of accounting principles related to or disclosure methods; how t...

AI Technical Summary

Problems solved by technology

[0004] The purpose of the present invention is to provide a financial statement fraud prevention method, by randomly extracting statements to verify the accuracy of the report data import, using the cross-check relationship to judge whether there is an error in the preparation of the statements, and judging whether false business performance or false business performance occurs through whitewashing identification Financials, addressing existing financial statements that are prone to error and fraud

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