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Business Ebook John Wiley Sons Inventory Accounting_3

Hóa đơn nguyên vật liệu là tài liệu bất khả xâm phạm hầu hết được sử dụng bởi các phòng ban kỹ thuật và thu mua, và nó được coi là hoàn toàn bất khả xâm phạm bởi cả hai bộ phận đó. Tuy nhiên, có một cách cho một người quản lý có đầu óc lừa đảo không chỉ làm thay đổi các hóa đơn của vật liệu để kết quả sai lệch về tài chính, nhưng thậm chí làm cho cả hai bộ phận đi cùng với và thậm chí bắt đầu thay đổi | Inventory Fraud I 53 system which notes who makes all changes to the labor routings file. The best prevention method is to restrict access to the computerized labor routings file. 4-4 Change Bill of Material Components The bill of materials is the most sacrosanct document used by the engineering and purchasing departments and it is considered absolutely inviolable by both of those departments. However there is a way for a fraud-minded manager to not only alter bills of material in order to skew financial results but to even make both departments go along with and even initiate the change. A manager who wants to improve financial results wants to include every conceivable product component in a bill of materials because this will create a higher per-unit cost for each item in inventory including those already in inventory which yields a higher inventory valuation. An easy way to do this is to put all fittings fasteners and shop supplies into the bills that are even remotely connected to a specific product. The engineering staff whose job it is to do this will think they have a micromanager on their hands and will make the changes just to humor him. Consequently a fraudulent manager can quickly engineer a reduction in the cost of goods sold in the 1 to 2 range without raising any suspicions by anyone. The change is small enough that most cost accountants and auditors will probably not notice it. The best way to monitor this situation is to keep tabs on the amount of monthly expense in the manufacturing supplies area this expense should drop precipitously because the expense is being capitalized into the inventory. Another detection technique is to turn on the tracking log option in the computer system which notes who makes all changes to the labor routings file. This practice is difficult to stop because of its limited nature and theoretical justification. The best approach is to adopt a company-wide policy regarding the treatment of supplies fittings and fasteners .