一、审计案例笔者在对下属公司开展的一次财务收支审计过程中发现了一桩经办人假冒公司领导签字,骗取报销费用款的案件。笔者在抽查凭证时,发现费用报销单上的公司分管领导和总经理的签字均为仿冒,而该公司已经建成了较为完善的财务信息管理系统,根据该公司当时的费用报销纸质流程与电子流程同时审批的规定,这种事件似乎是不可能发生的,那么这个经办人是如何通过电子流程审批的呢?进一步抽查该笔费用报销的电子审批流程,发现经办人在本来应 First, the audit case I conducted a subordinate company in a financial revenue and expenditure audit process found a manager of counterfeit companies signed the leader, cheating claims reimbursement cases. The author checks the voucher, found that the expense reimbursement on the company in charge of the leadership and general manager of the signature are counterfeit, and the company has built a relatively complete financial information management system, according to the company was reimbursed at that time the paper process and electronic Process at the same time the approval of the provisions of this incident seems impossible to happen, then the manager is approved by the electronic process? Further checks the cost of electronic approval process reimbursement and found that managers should have been