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【案例故事】审计人员在对某企业的审计中发现,账面支付某特种物资储存仓库的维修费多达9笔,其中有一笔48万元的维修费引起了他们的注意。工程合同显示为院内路面全部硬化、4个库房加固等,工期为3个月。工程预算、合同、决算验收、发票等入账手续很全。进一步询问了解到,该维修项目的库房,属特殊警戒区,共有值班人员10人,实行两班倒轮换工作制,负责监控和警戒。审计组决定到仓库现场查看,
[Story] Auditors in the audit of an enterprise found that the book payment of a special material storage warehouse repair costs as many as 9, of which a 480,000 maintenance fee caught their attention. The contract shows all hardened courtyard roads, four warehouse reinforcement, duration of 3 months. Project budget, contracts, final accounts acceptance, invoicing and other accounting procedures are complete. Further inquiry learned that the maintenance of the project warehouse, is a special warning area, a total of 10 people on duty, the implementation of two shifts of turnover system, is responsible for monitoring and alert. The audit team decided to view the warehouse site,