Research On Internal Control Of Electronic Invoice Fraud In D Enterprises

Electronic invoices as a new form of invoice entry into China,which brings convenience,high efficiency,low cost advantages,but also brings new features.There is doubt about authenticity and uniqueness.Created new internal control problems.D companies belong to special general partnership enterprises.The nature of special general partnership enterprises determines that they need to assume unlimited liability for negligence.Introduce fraud triangles in the face of new fraud risks brought by electronic invoices.Theoretically,reclassifying the internal control of electronic invoices based on fraud triangles will help D companies to dig out the new internal control risks brought by electronic invoices and combine the five elements of internal control to avoid electronic invoices from the source.In the research of electronic invoice fraud,there is less research on the combination of electronic invoices and fraud triangle theory internal control.In practice,it has not attracted enough attention and attention.Therefore,the combination of electronic invoice and fraud triangle theory in the internal control of the enterprise can expand the internal control method of the enterprise.This article uses the methods of literature research and case analysis to study the selected topics.First,it elaborates on the five elements of fraud triangle theory and internal control,and provides theoretical support for the following text.Introduce fraud triangle theory to re-evaluate the internal control of electronic invoices.Later,after understanding the case companies in the field to obtain information,the D business case was introduced.Starting from the five elements of internal control,the problems existing in the internal control of electronic invoices in D companies' existing internal control elements were analyzed,and then based on the fraud triangle theory.Put forward five countermeasures for optimizing internal control:(1)Separation of project responsibilities and information sharing-Suppression of fraud caused by the control of corporate structure in the environment(2)Introduction of complex humanity hypothesis-Suppression of corporate culture in the control environment The fraud excuse(3)Adjusting risk control objectives-Reducing fraudulent pressures from goal setting in risk assessment.(4)Maturity model borrowing-Reduced risk assessments result from the lack of identification and evaluation of change issues.Fraud Opportunity(5)Implement paperless information circulation for electronic invoices-Eliminate fraud opportunities arising from "information islanding" in control activities(6)Establish clear fraud investigation and handling procedures-Eliminate control activities "No A clear problem-solving program's fraudulent opportunities(7)Using QR code recognition software to ensure information The objectivity and accuracy of the quantity-Reducing the opportunities for fraud caused by the unrecognized quality of information(8)Clearly controlling responsibilities Establishing a smooth communication channel-Eliminating cheating excuse caused by lack of effective communication channels(9)The introduction of embedded auditing technology-to reduce the fraud opportunities brought about by the lagging audit assessment in monitoring.The theory of fraud triangle is embedded into the five elements of internal control.The combination of the two has certain practical significance for improving the internal control system of electronic invoices and reasonably controlling the fraud risk of electronic invoices.