What aspects should be paid attention to in the traditional reimbursement audit?

The notice of traditional reimbursement review is that there is no reimbursement without invoice, so the answer is A..

the most important thing to pay attention to in traditional reimbursement review is not to reimburse without invoice. Other matters needing attention are specified as follows:

1. Audit of expense invoices. No invoice will be reimbursed, and the expense reimbursement must provide a formal invoice, and the ticket replacement should be accompanied by a note of arrival to ensure the legality and effectiveness of the expense invoice.

2. Audit of revenue and expenditure items. Strictly follow the relevant rules and regulations of the Group and the audit of the company's business items to ensure the authenticity and accuracy of all business entries.

3. Review the signing and approval procedures. Sign and approve the expense reimbursement process in strict accordance with regulations to ensure the completeness and standardization of the signing procedures of expense reimbursement vouchers.

4. expense reimbursement can only be handled by employees of the unit, and employees from other units will not be accepted for reimbursement.

5. expenses of the current month shall be reimbursed in the current month. Expenses incurred after 25th of the current month, or expenses that cannot be reimbursed normally in the current month due to special reasons, are allowed to be reimbursed within the next month, and cannot be reimbursed beyond the time limit.

6. In order to distinguish responsibilities and conduct departmental accounting, expenses incurred by different departments except travel expenses shall not be confused on one reimbursement form.

7. Payment documents, such as vehicle expense reimbursement form, reimbursement voucher, advance payment voucher application form or travel expense cancellation form, should be filled in completely:

1. Auditing the original invoice and finding problems from the original invoice is an important part of the audit work. Accountants are familiar with invoices and know that invoices are stamped with tax producer's seal. However, it can't be said that all the vouchers without the tax producer's seal are not compliant. Through the audit of documents, we can know the problems of documents in the business between employees or enterprises.

2. Take the filling of reimbursement documents as an example. When reviewing, we must check whether the handwriting is clear and whether the expense item classification is clear, so as to ensure that the financial personnel can effectively identify the specific contents of various documents, such as whether the expense item classification is clear, then whether the time and place are clear, whether the number of pages in the annex is accurate or not, and whether it is signed by the person in charge and the module leader. All this information must be clearly filled in. If it is not clearly filled in, it will be blocked in the next link of reimbursement.

3. Secondly, the legality of the original documents is checked, such as whether the amount is correct and whether the amount is within the scope of reimbursement stipulated by the company. Secondly, whether the document is a formal invoice, and then whether the invoice is issued correctly, whether the header name is correct, whether the content is consistent with the reality, and whether the invoice and the expense invoice need to be sorted separately.