Audit case | Secret hidden in "expired food"

Li Bing received a notice from the Discipline Inspection Commission in the morning to inform the supply and marketing system audit and transfer of clues to the Discipline Inspection Commission, and issued feedback documents. The auditors were requested to retrieve them as soon as possible. After Li Bing hung up the phone, he told the audit team members with excitement.

Bear heavy responsibility

In March 2021, the fifteenth day of the first month of the lunar calendar passed, the breath of the Spring Festival has not been dispersed, and the white snow in front of the door is residual. This morning, everyone in the office was talking about the New Year's Eve, and the ringtone rang suddenly. As soon as Li Bingang took the phone, he came from the leaders of the bureau: "Li Bing, Huang Xiaogang, Yuan Hui, Liu Yan, the four of you, you Come to the conference room to meet. "

Huang Xiaogang murmured: "Just go to work, what's the matter."

After several people entered the conference room, the leaders of the bureau dignified: "I told you a few of them because of the emergency arrangement of a supply and marketing agency audit project in the hall. Just now the leadership team discussed and decided to let you have this 'critical team' to bear I hope you will play the excellent style of audit again and come up with the kind of hard work of personal anti -audit projects. "

Li Bing preached: "I hope you can lead the team in this audit project. This audit project has you in the town, and we will be down -to -earth."

The leader of the bureau smiled slightly: "This audit project is the audit team leader according to the requirements of the document, but I am lacking. After entering the point, the main audit business is carried out by several of you. I believe that your business level can do it. Good for this audit. In your work, you must discuss more in the event of an incident. If you encounter problems that cannot be solved, you must report to me in time. Let me help you solve it. Let me talk about the basic situation of the audit project. Since the reform of the supply and marketing cooperatives since 2000, it focuses on issues such as institutional mechanisms, grass -roots social operation management, financial expenditure and other issues. After the meeting, you contacted the supply and marketing cooperatives, first collect some basic information, familiarize with policies and laws and regulations, and enter the point to audit after three days. "

The four people of the "heavy case group" are all post -80s. They have audited more and major projects before. The Discipline Inspection Commission can think about problems from the perspective of the disciplinary committee. Yuan Hui has participated in debt audit and is good at capital analysis. Liu Yan has participated in the audit of poverty alleviation and has a good grasp of internal control and policy. Li Bing has participated in big data training and belongs to composite talents. It is the backbone of the unit's business.

Suspect

Three days later, at the audit point in the Social Concertly Social Concert, at the meeting, Luo Changfeng, director of the supply and marketing cooperative, mainly introduced the achievements and highlights of the reform of the supply and marketing cooperatives.

After the audit team simply discussed, he quickly put into work in a tense work in accordance with the division of labor.

A week later, Liu Yan turned the information and said, "I have discovered why some conferences have not signed by the deputy director in the past few days?

Yuan Hui spread out the financial statements: "I also have some doubts. During the entry point, Director Luo Changfeng introduced the reform of the supply and marketing cooperatives. Woolen cloth?"

At this time, Luo Changfeng pushed the door, and asked with a big belly like a Maitreya Buddha, he asked kindly: "How did you find it? If you have any questions, we will correct it in time. In addition, when do you go to our? Visit the tourist area demonstration site. "

Li Bing looked at the watch: "Huang Xiaogang, now only 9 o'clock, or the two male comrades of us set off now, follow Director Luo to see the highlights of the supply and marketing cooperative."

Huang Xiaogang stood up: "Okay, if Director Na Luo is convenient, we will set off now, and we will just understand the reform of the supply and marketing cooperatives along the way."

Luo Changfeng waved: "Then we go downstairs and set off."

Along the way, Luo Changfeng said: "Speaking of the supply and marketing cooperative, I can't finish talking for a few days. When I went to the supply and marketing cooperative as the director, there were 12 people, and there were 4 old cadres who were going to retire immediately. There are only two offices, there are nothing else, and the cadres and employees are backward, the style is procrastinating, and many jobs cannot be advanced. I do n’t know how to come in that time. "

Li Bing interjected: "I look at the information you provided in the past few days. The supply and marketing cooperatives have 10 grass -roots clubs, and they have basically covered each township. Director Luo can develop to this scale, which is really valuable."

During the speaking, we went to the demonstration site of the tourist area. There are cultural corridors, the historical changes of the supply and marketing cooperatives, leisure activity facilities, agricultural product display racks, special products counters, etc. Visitors are also consulting to buy specialties, and they are prosperous.

Huang Xiaogang asked: "Director Luo, what channels do you buy from these specialty products? I think of the good sales, whether it is profitable or not."

Director Luo Haha smiled: "Without profit, we are farmers and poverty alleviation stores. The specialty products sold here are all farmers' friends. The sales payment must be handed over to the farmers. We sincerely serve farmers."

After the visit, Li Bing said to Luo Changfeng: "Let's visit the grassroots club near this nearby."

"You have to go to the grassroots club of the township? That's nothing to look at." Luo Changfeng hesitated slightly.

Huang Xiaogang picked up his mobile phone and checked the map: "Director Luo, there is a town nearby. Let's take a look at the principle of nearby."

In a blink of an eye, the grass -roots club in a nearby town was reached. This grass -roots club is also operated according to specialty stores. There are locks on the door. Through the glass, you can see a variety of specialty labels on the shelves, but the shelves are empty.

Li Bing asked in doubt: "Director Luo, how did this shop close?"

Luo Changfeng spread his hand: "In the past two years, because of the epidemic, it can't be operated. If it is operated, even the salary of the personnel can't afford it, so it is simply closed, but this is not the audit problem?"

Li Bing asked again: "Director Luo, what about the grassroots clubs of other towns and villages? Is this like this?"

Luo Changfeng replied sadly: "The others are almost the same, the epidemic can hurt people."

Li Bing opened the door: "Then there is nothing to visit, let's go back first."

After an hour, the car had already entered the urban area, and there was no one to talk about all the way. Suddenly, Huang Xiaogang pointed out the window: "Look at it, here is a supermarket with a brand of supply and marketing cooperatives."

Li Bing looked at Luo Changfeng again: "Director Luo, should we go and see without stopping?"

Luo Changfeng looked at the mobile phone and took the head door: "How did I forget about the meeting? It's really embarrassed. I just notified the phone just now. Let's come over the day. "Luo Changfeng urged the driver to go quickly, very anxious.

After returning to the office, Huang Xiaogang sat down and sat down: "How to review this. Before this Director Luo came, there were 12 offices. After a few years of reform, there were 10 grass -roots clubs. Society ', we just passed the supermarket just now. I wanted to stop and see it. I won't let us see it.

Liu Yan lost: "Well ... why did you encounter this kind of thing again, this is not easy to break through."

Li Bing sat down and took a sip and said, "Don't be discouraged, we have not encountered this situation. Yuan Hui, aren't you studying the balance sheet of the asset, analyze the operation of this supermarket."

In the afternoon, the office was surprisingly quiet, and the air was filled with a depressed atmosphere. Everything was quietly, and only heard the sound of the "唰唰唰" of the "唰唰唰".

Accidental harvest

"Who did you say a word of" empty shell "in the morning." Yuan Hui broke this calm.

"I said, what did you find?" Huang Xiaogang looked at Yuan Hui.

"First, since it is a 'empty shell society', then the purchase cost of operating goods will not be incurred, and the township grass -roots social accounts you visit in the morning show that there are multiple purchases of goods. Second, I checked the finance of the supermarket. The report, the supermarket is also in a state of losing money. From the book analysis, it is mainly caused by the "expired food reporting 'data. Third, the supermarket has been operating for three years, the first two years of profit is 40,000 yuan, and the third is the third, and the third is the third. The annual loss of 130,000 yuan; fourth, from the book data, the amount of food loss in the first two years of supermarkets is small, and the amount of loss in the third year is large. From my four -point analysis, whether the supermarket will be '. The shell shop ', I suggest that we investigate this shop without exposing our identity and see what ghost hidden in the bottom. "Yuan Hui smashed his hair confidently after finishing saying.

"The logic of this reasoning is very strong, but the on -site survey is still our two male comrades to accompany you. Taking advantage of Director Luo's meeting, we can investigate it. Then we will go now, and it is very close anyway." Huang Xiaogang seemed very excited, stood up and shook the U disk on his hand.

The three red and green lights in the supermarket arrived. Huang Xiaogang looked at the supermarket's door: "I thought this store was closed, that happened, I asked you to eat snacks."

Li Bing smiled: "Yuan Hui, you can pick some snacks, gay gay, slowly pick, be sure to pick it slower."

The cashier sat lazily on the stool to play with the mobile phone, looked up at the video, and continued to lower his head to swipe the video. Li Bing and Huang Xiaogang nodded each other. Huang Xiaogang handed the U disk into Li Bing's hands, carrying the basket and Yuan Hui began to stroll around slowly. The supermarket is not large. There is a grain and oil counter in the middle, and the shelves are surrounded by. After the last row of shelves, Li Bing wanted to walk out of the shelf channel from the other side. As a result, he walked into the dead alley. If you store drinks and beverages, you are usually placed in the overall codes, and the code is made of a wall. Why is there a gap? "

Li Bing raised his feet and spanned it. There was no stored goods inside. There was a touch of light from the door seam on the right. Li Bing pushed the door in doubt, with a light inside, a small compartment, a computer and a printer. The computer is buzzing, and a account password login window is displayed on the screen. I accidentally touched the mouse, but the landing was successful. It turned out that the interface set up a password mode. It turns out that this is the data management background of the supermarket cashier system. Li Bing quickly copied the data. And also cracked a encrypted file. Then went out quietly, and found Huang Xiaogang and Yuan Hui at the other side of the corner shelf. The two asked Li Bing with their eyes. Li Bing nodded and said loudly, "I don't see anything, just pick it up." Take a bag of snacks to scan the code to check out.

After getting in the car, Yuan Hui asked: "Did you find that? The two of us found some of them, hey! So cold, how do you sweat so much?"

Li Bing pointed to the supermarket: "We went back and said, I got important data, and I wanted to say in the U disk. I was nervous just now."

In the office, Li Bing talked about what he just had just.

Yuan Hui gave a thumbs up: "In just a few minutes, you collected such important data and praised you. I also wondered why you did not copy data on the cashier. We looked at the food in the snack area carefully and found that we found that A lot of foods have expired immediately. "Huang Xiaogang added:" I also found that the shelves in the grain and oil areas are empty, but I opened the cabinet below and looked at it. The vegetable oil inside had expired for more than a month. For more than half a year. "

Li Bing: "This supermarket is weird. There is also a 'secret room' in it. The computer in the secret room is hidden with encrypted documents. My judgment is that these data will tell us something. Liu Yan, you talk about you in the internal control and system There is no progress in the side. "

"The grass -roots clubs and supermarkets you investigated today are corporate management, and enterprises in the society are also under the management of supply and marketing cooperatives. There are only one company articles of association in the company, and there is no system. After you leave After talking about the operation management of the supply and marketing agency and the company, he means that the supply and marketing agency and the company have enterprises mixed management. This is allowed by the supply and marketing industry, and there are documents. I have also studied documents. The document requirements are that cadres of the supply and marketing cooperatives can work with corporate legal persons, but they cannot directly participate in specific operations. He said that he wouldn't work. This is the control of funds and enterprises, or he would not get out of control. I feel that this person is a bit unreasonable. "Liu Yan held his cheeks with both hands.

Li Bing thought about it, and after Liu Yan finished speaking, he said, "Now the unit of the unit will not let the specific business be in charge of the specific business. It has long introduced the rules of the main leader 'five without direct management'. Director Luo directly participated in the management of management I think people with such reform and courage will not be legal blindness.

After Li Bing analyzed, he laughed at Liu Yan: "It seems that Comrade Liu Yan seized the essence of the problem at once. Next, you will study the deputy director of the minister you have said before. If necessary, all the minutes of the meeting without the signature of the deputy director are sorted out. The amount and book comparison of the amount involved above are analyzed, followed by the flow of funds to see where the funds are finally going. "

Li Bing looked at Huang Xiaogang: "You have participated in the work of the Discipline Inspection Commission many times. From the perspective of the Discipline Inspection Commission, you think about the problem of expired food. Let's study with Yuan Hui. This time we must dig out something valuable."

"Some busy, I like to do this kind of work the most." Huang Xiaogang was sitting next to Yuan Hui with excitement.

Liu Dahuoming

The next job was nervous. Everyone was holding a lot of energy, and Huang Xiaogang was always silent. She was working hard with a ledger. From time to time to discuss something with Yuan Hui.

The time passed quickly. During the period, Director Luo Changfeng came over a few times. Seeing everyone was busy, no one responded.

Li Bing also sat in front of the computer during this period, and the keyboard knocked quickly. Once Yuan Hui glanced at Li Bing's computer screen: "Well, the programmer is writing a script again. In fact, Li Bing discovered a major "black material" during this period.

On this day, Huang Xiaogang: "I think we can enter the next stage of work."

Several people looked up at Huang Xiaogang and were waiting. Liu Yan threw a melon seeds and passed: "Come, say, let's not say that we have passed."

Huang Xiaogang continued: "Yuan Hui and I have been checked along the expired food damage accounts. There are some abnormal situations. I have organized it according to the key points. First, in the past year, not only the supermarket has been reporting to the expired food, but also There are three grass -roots clubs that have been reported to the expired food, and the total amount has reached more than 500,000 yuan. Third, a purchase of food costs will occur before each reporting fee, and the amount of loss and the purchase amount will not be much different. The procurement fee has been chased and found that their procurement channels have always been three wholesalers. The owner of the wholesaler is Tian Zhihong, Shang Erhong, and Tian Longlong. I summarized the above as the "cycle loss' 'equal loss'' 'equal purchase' '' 'equal purchase' '''ing fixed -point purchasing ', which creates a logical contradiction. I remember Director Luo Changfeng said that it is difficult to operate during the epidemic, but knowing that the sales are not good, then why do you still have to wholesale food every month and then lose it in vain. This is not a waste. There is a contradiction between the poor operation and the facts reflected by the book. As a result, I infer that Director Changfeng said is false, and he is covering the book with the epidemic. "

Liu Yan said: "You have a wonderful analysis. Those who have arranged the case with the Discipline Inspection Commission can grasp the key and can analyze the behavior of people from the perspective of the book. I just noticed that the designated purchases you said, the three fixed -point procurement, Business, I also found abnormalities at the meeting minutes. In the past year, all the fund payment issues involved in the three suppliers have no signatures of the deputy director. It is not a collective research discussion of the party group meeting. From the meeting minutes, Director Luo Changfeng seems to try to avoid discussing research fund expenditures through the party group meeting, and use the director's office meeting to cover up the funds of three suppliers. "Li Bing said: "I have obtained evidence here to confirm your inference. I organized the data of the cash register system. When I analyzed the exported data, I found that there was a loophole in the cash register system, that is, the data was exported in the form of a table to be modified after being modified. You can also import it again, so that even if we get the data of the cash register system, it is also modified data, so everything is normal. The specific operation process and method are in this encrypted document I cracked, because there are many types Selected one of them for example. For example, the supermarket purchased a batch of yogurt from the Zhihong daily necessities wholesale department. After the cashier system was put into the warehouse, the yogurt data data was exported, and the shelf life of the yogurt was modified to 3 months. The modified data is uploaded to the cash register system, and then it will be reported to the yogurt after 3 months, and the batch of yogurt will not be put on the shelves after entering the warehouse. There are only two batches that are about to buy out of the first two months, and I have not been purchased later. The data in the cash register system in the later month uses the previous data as the basic data, and it is simply modified to be uploaded to the cash register system. It confirms that Huang Xiaogang said the "cycle loss '' equivalence loss '' and other purchases."

Yuan Hui said: "Hidden enough, I have never seen this operation method, so can we talk about it now?"

Li Bing said, "It's not okay now. We have to go to the boss of these three wholesalers. Now all the evidence points to these three wholesalers. We must pay attention to the chain of evidence and make the evidence solidly. So, today is just weekly. Fourth, our rest this week has created the atmosphere of our preparation for the audited unit. Next Monday, we go straight to the three wholesalers. "

Huang Xiaogang laughed: "Well, let Director Luo relax, and paralyze is pretty good."

Li Bing said: "Next Monday is a tough battle. Recently, we have a brain -burning. We have also rest for a few days, raising stubbornness, and greeting the tough battles next Monday."

Truth

After a few days of rest, I first came to Zhihong's daily necessities wholesale department. After Li Bing and other people stated that after the intention, Tian Zhihong flashed a panic in his eyes, and then calmed down and said, "I happen to have a car to send it out. Wait a minute, I'll come back in a while. "

Huang Xiaogang and Li Bing looked at each other meaningful: "Okay, then we are waiting for you in the car, but remind you that if you don't cooperate with us today, it is not a few of us who will talk to you next time."

Huang Xiaogang said quietly: "Must be able to discuss the countermeasures with someone."

Tian Zhihong returned to the supermarket after a few minutes when he went out. He said to Li Bing in the car: "There is an office in my supermarket, go to my office, you can ask what you want."

After several people sat down, Li Bing asked: "Boss Tian, ​​have you wholesale yogurt for the supermarket for the supply and marketing cooperative?"

Tian Zhihong said: "I wholesale, I have delivered the goods to the supermarket over there in recent years."

Li Bing asked: "What about the last few months? Is it given once a month?"

Tian Zhihong thought about it and said, "I have also sent it in recent months."

Li Bing also emphasized: "Is that given it once a month?"

Tian Zhihong said dissatisfied: "Every month, what do you want to know?"

Li Bing said: "We calculated from the account of the supermarket. A monthly yogurt of the supermarket was about 1200 yuan, and there were about 5,000 yuan in other goods, but we also have evidence that your goods have been said that these goods of your goods They are all about expired foods, and evidence shows that you have not delivered goods to the supermarket in recent months, but the payment is transferred to your account every month. Please explain the specific reason. "

At this time, a woman pushed open the door and said, "I heard all your conversations just now, Tian Zhihong, you just say it, let you not communicate with that person, you do n’t listen. At this time, what are you concealing? "

Huang Xiaogang interjected: "Who is this?"

"My name is Shang Erhong, and it is Tian Zhihong's wife. We all said that it was okay?" Shang Erhong pushed Tian Zhihong in fear.

Huang Xiaogang nodded to Li Bing.

Tian Zhihong smoked a cigarette and sighed: "I said all, the supermarket started to buy it normally, about a year ago, one day, Luo Changfeng came to me and said that he wanted some to expire. Food, I was still surprised at the time, and gave it to him, but after a few days, I understood that after the supermarket paid 5,000 yuan, he asked me to return 4,500 yuan and let me prepare another batch of fast -expired foods. , I want to be beneficial to the map. Our family is doing business. I have compiled a batch from my wife's wholesale department and the wholesale department of my son. My wife's wholesale department is called Erhong wholesale department, my son is Tian Longlong, and he is he. The wholesale department is called Longlong wholesale department. After this batch of fast -expired food is delivered to the supermarket, he said that he should not be about to expire in the future. This is troublesome. If you think about it, this is the whole pass. "After obtaining the evidence here, several people returned to the office and just sat down, and Luo Changfeng came in. Huang Xiaogang said," Director Luo, we are preparing to talk to you. "

Luo Changfeng was like a earthy, sitting on the chair heavily, bowing his head, raised his head again, rubbing his hands constantly, and smoking a cigarette again. Tian Zhihong had already called me just now, and he has said all. To be honest, since you enter the audit, I have been stunned, afraid that you will find my secret, but I also have a chance to do it. Tiaoyi is seamless, and you can't find it. When I first came to the supply and marketing cooperatives, I also wanted to do my career. As I got older, I found that I was about to retire, and I met the epidemic. The food sales in the supermarket were poor. When I reported the damage, I found that this was a 'opportunity', so when I was away from the deputy director, I found a few people who listened to me in the name of the director's office. I can't discuss the party group by the party group, and you all know the future things, that is, that's the case. "

end

At this point, Luo Changfeng explained everything and participants. In the end, after auditing, Luo Changfeng and related personnel were suspected of receiving more than 500,000 yuan through the name of expired food damage. The audit team quickly reported to the leaders of the relevant issues to the leaders of the bureau, and after the discussion, it was transferred to the Discipline Inspection Commission to deal with it.

A few months later, the audit team conducted a "look back". The new supply and marketing director had taken office and introduced to the audit team enthusiastically: "Your audit suggestions are very operable. We have comprehensively promoted the reform according to your suggestions. Initially, the supervision system of mutual constraints starts from the institutional level. Major matters must be discussed collectively through the party group. We also promote the increase in farmers and herdsmen in the workshop, eggs into cities, lamb out of the province. " Once visited the "empty shell club" at that time, most of them had opened the door. The tractor was parked in front of the door. The farmers were buying fertilizer seeds. Finally, they came to the supermarket at that time. Re -planned and expanded the area of ​​the agricultural grain and oil areas and vegetable areas. At that time, the small compartment of the hidden computer was also transformed into a warehouse. Vegetable area, please choose the local products happily. Seeing these, the auditors smiled with comfort. Li Bing said: "I really understand what is 'trial' for the country and what is the people for the people."

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