In the last book, Qingqing's wife smiled and spoke softly.

"This matter is easy to do, I'll call grandpa."

10 minutes later, outside the ward, there was a knock on the door.

The director of the hospital office walked in and said to the three of us with a smile, "The director is invited."

The director's office is on the fourth floor of the hospital's office area, a small six-story building with a bright green color.

Walking along the garden-like path and facing the office buildings surrounded by greenery, my heart suddenly beat violently.

After all, we haven't been in contact with the medical industry yet, the water is deep and shallow, the hidden dragon and the crouching tiger, and the system is complex, so we can't figure it out.

And, to use an inappropriate analogy, if the accountant who cheats is a fox, the auditor must become a hunter! IQ requires an order of magnitude increase.

In addition to general audit procedures and methods, you must also be familiar with how the industry works, business processes, and industry accounting systems.

And that's exactly what I'm lacking. The audit was only taken a few times when I had just taken the CPA exam.

If buddy is timid, will Qingqing look down on me from now on? Also, Nurse Xiaoshu's expectations, as well as her mother's innocence and freedom, will also become a mirror!

Remember, you are a certified public accountant in Huaxia!

In accounting, you're the authority and you're the best!

You have easily mastered the most complex and high-end ERP system of foreign enterprises, and you have also laughed at the most cutting-edge and complicated accounting of the industrial manufacturing industry.

As I walked, I looked at the same time, silently looking into the distance.

When I was about to reach the fourth floor, I looked back and saw that Qingqing's wife's eyes were cut, but Nurse Xiaoshu was melancholy and deep.

Walking into the dean's office, a middle-aged man in his 50s with a little gray hair greeted him warmly.

He was wise and shrewd, with a height of 178 and bright eyes, he walked out of the large class chair facing the door, and asked first, "Who is Comrade Zhang Shan?"

Qingqing's wife stretched out her jade hand, "I am." Hello Dean!"

After shaking hands, she introduced me and Nurse Xiaoshu again.

"Welcome, welcome!"

Then I realized that there was a long table in the corner, and there were already three people, two men and one woman.

The whole dean's office is elegantly furnished, but also a little bookish, the room is simple and generous, because there is little furniture, although it is not as big as my office in the real estate company, but it is not crowded at all.

There is no luxury, but there is a special aura of a very special intellectual.

After taking a seat, the dean gave us an introduction.

Among those present were a middle-aged man in his 40s, the vice president in charge of finance, and another man, in his 30s, the head of the hospital's logistics department.

The dean first made an opening remark: "Colleagues, I am also very sad about Lao Shu's case, and now the main case files and supporting materials have been handed over to the procuratorate, and they are verifying them."

On the one hand, I am heartbroken, Lao Shu, a female comrade, has performed well overall, and has won the glorious title of 38 Red Flag Bearer in our hospital and health system many times, but I didn't expect that she would be suspected of corruption, so we must not relax the transformation of ideology!

On the other hand, the veteran leaders are still very concerned about us, and at the stage of filing and investigating the case of the Anti-Corruption Bureau, we have selected and transferred elite soldiers and strong generals for auditing, Comrade Liu Dajun, and we extend a warm welcome!"

The applause was sparse, and it could be seen that the buddy was not very popular.

"He is now the financial director of a real estate development company, a certified public accountant, and has rich experience in financial management, and I hope that his arrival can make the case clear as soon as possible. ”

This was followed by the Vice-President's statement, which was only briefly repeated to the President. The head of the logistics section was even more desperate, "Welcome, I have no opinion, it's over." ”

As Xiao Shu's nurse mother, Lao Shu's (Xiao Shu follows his mother's surname) leader, can't you objectively evaluate it? Meritorious work is meritorious, and only by closing the coffin can a person be identified, not to mention that now, everything is still to be determined, why are you in a hurry to clear up your relationship?

Do people walk tea cool?

"Dean, leaders, my mother is really wronged! She taught me since I was a child that the things of the public family are just a towel, and you can't take them! How can she be corrupt? I don't believe it, I really don't believe it! 555, please uphold justice for my mother! Please!"

With that, she stood up and bowed to everyone with tears streaming down her face.

"Hmph! It's better to say than to sing. What embezzler didn't first defend himself, deny it in every possible way, and finally, in the face of strong evidence, wept bitterly and repented deeply?"

The hospital's new chief financial officer, a young woman of 23 or 4 years old who is capable and decisive and has a middle-aged appearance, spoke aggressively and preemptively at the beginning.

I've always been very uninterested in this kind of preconceived person, so I didn't bother to call her by name, and later I learned that she was the niece of a certain leader of the health system.

"Ah, Chief Treasurer, you have to have a basis for what you say, how can you think that my mother is corrupt?"

Nurse Xiao Shu choked up, her face flushed.

"Hehe, that's a good question! Without evidence, can the Anti-Corruption Bureau invite your mother to tea? I'm not afraid to tell you, your mother, an embezzler, has embezzled more than 6.5 million yuan in the past three months, and she won't be unjust in 10 years, right?"

The Chief of Finance is categorical.

"I want to ask the section chief, you keep saying that you are a corrupt criminal, may I ask, has the court already sentenced? No, Aunt Shu is only a suspect at most! Do

't you k

(Don't you know?), Miss (here, I'm not respecting). ”

Out of the corner of his eye, he caught a glimpse of Nurse Xiaoshu's grateful eyes.

"Comrade Liu Dajun, let me remind you that you should not be wrong in your position! Why do you just speak for the embezzlers? Also, can I see your ID? Although the dean invited you, I still have the right to appeal to my superiors if you make up the number of people who abuse it!"

The chief of the financial section is in full swing, the smoke of gunpowder is filled, and the icebergs and snowfields are in full swing.

"Here you go, look at it. Qingqing took out my CPA book from his bag, and the steel seal of the Ministry of Finance was clear and majestic.

Qingqing's wife said, my certificate is kept by her, I am more assured, men are Ma Daha, don't lose it, it's a pity!

"Ah! I was admitted, who knows if I have the real ability?"

The Chief of Finance was dismissive.

"Whether my husband has real skills or not, I don't need you to evaluate! May I ask the section chief, what is your job title?"

Qingqing's wife asked proudly, and snuggled a little over my shoulder.

"Hehe, I am an intermediate title, an accountant, and I have been an accountant in a large software company for 1 year, otherwise, how could I find out such a big corruption case at the beginning of my tenure?"

The chief of the financial department, the peacock, opened the screen and invited credit in a flash in the pan, and his nose was almost up to the eyes.

"Yes, yes, even our deputy director said that the chief of the financial section has made meritorious contributions! Facts have proved that it is extremely wise to resolutely select and appoint capable young people!"

The vice president excitedly praised it, as if this credit was half of his.

During that time, we didn't know what was wrong in some places? 23 or 4-year-old main leaders of small cities are there, don't check, check, he is a second generation!

I'm not saying that you can't be promoted quickly when you're young, but, buddy asked weakly, 22 years after graduating from college, 1 year later, buddy is still learning how to make good kung fu tea for the leader, and you, who are only 1 year older than me, are already in charge of the leadership of my leadership, why is the gap between people and people so big?

"Okay, let's not argue, according to the principle of no guilt, let's start early! Please let the facts come and speak!"

Looking at the dean, I emphasized.

"Dean Fang, please authorize me to have access to all financial systems and materials during the audit, which is also an attitude of responsibility to comrades!

I'm seriously asking.

"Okay, just do as he says!" the dean said.

At 8 o'clock the next morning, Qingqing's wife accompanied me to the financial department of the hospital.

Considering that my company's subordinates have never been in contact with the medical industry, I also dismissed the plan to transfer them and decided to be a lone detective to see if this case is corruption or Dou E's injustice?

Qingqing said that she didn't go to work these days, and she wanted to accompany me, so it was okay to do it.

The Sherlock Holmes detective case of the little accountant has officially begun.

All things are foreseen!

I had to have a preliminary plan before I could get rid of the irrelevant things, and in the words of Sherlock Holmes, after eliminating all the impossible, what remained, no matter how unreasonable and impossible, must be the truth.

"Qingqing wife, I think so, can you see if there is anything missing?"

The night before, our family of three held a case analysis meeting in the ward.

"Since the evidence of corruption points to three months, the focus of our audit has been greatly narrowed in terms of time frame. Since the beginning of March, the workload has been lightened. ”

I rubbed my chin on my fingers and paced, as if I were a detective.

"Secondly, according to my experience, warehouse corruption cases are generally not related to income. Because, the treasurer does not collect cash (bank deposits are generally not prone to fraud, because the bank cannot provide you with fake traces!), then the income, whether it is medical income or other income, we can exclude! ”

"Well, Junjun is right, I don't know much about finance, but I have confidence in you!" Qingqing said blindly in adoration, "But, the system can't go wrong, right? ”

"Yes, Dad, a few days ago my sister and I were playing games on the computer, after the second level, always in the third level, and jumped back to the second level, we had to replay, who knows that the system annoyed to prompt us, please pass the second level, and then rush to the third level. ”

The son snuggled into his sister's arms, also added.

"Yes, Junjun, do you have a lot of systems in the hospital?

"Ah, great! You're right, just like I was in a 4S store, the initial system was inexplicably out of nowhere. “

I said happily, but Qingqing's wife reminded me that I still missed this option at the most critical time.

From the outset, the Finance Section was uncooperative. You don't ask, she doesn't answer, you ask, and she is impatient.

Looking at the people in the finance department, they are all very young, I inquired on the side, it turned out that 3 months ago, the head of the finance department, because of the kickbacks, and two old accountants, were also forced to resign.

In the second month, there were 3 more business backbones, who couldn't resist the temptation of high salaries in private hospitals, and jumped ship.

The only one who is a little familiar with the business, the 55-year-old aunt, temporarily became a supervisor. But she didn't handle the whole book, just a current account accountant.

When I asked the chief of finance for evidence of corruption, she proudly refused.

"We want to learn from the master to check the accounts, you can find it yourself!"

I had to smile tolerantly.

Open the system software, and the chart of accounts pops up.

I will not expand on the scope of use and specific explanations of each subject, which is not the reader's specialty.

Like everyone else, I am also very new to the hospital business, and I can count it as the third industry I have experienced, so I will excerpt a little bit of accounting subjects to give my readers a glimpse of it.

The first-level detailed accounts set up for medical income are:

Outpatient income

It includes secondary detailed accounts such as registration income, examination income, examination income, treatment income, and other income.

Hospitalization income

Including bed income, examination income, examination income, treatment income, and the income from the sale of drugs in outpatient, emergency, and inpatient medical services, the income of Western medicine, Chinese patent medicine, Chinese herbal medicine and other secondary detailed accounts are set respectively.

Medical costs

It mainly includes the cost of medicines and sanitary materials.

Okay, I'm going to stop talking to you, I'm going to start looking at the accounts.

Unlike some auditors, they rush down as soon as they come up, flipping through the vast amount of accounting documents one by one. In this case, there are more than 900 vouchers for three months, and it is estimated that there are millions of vouchers.

The results are not always good.

Because of human fatigue, when you have been monotonous and boring to repeat something, it is very likely that you will turn a blind eye to some key points and easily let go, but many times, this is precisely the breakthrough point in solving accounting cases!

At the beginning of solving the case, you have to have an outline, brainstorm first, and predict the possible flaws of the opponent, or the places that are extremely prone to fraud or crime, this is what Sherlock Holmes warned, there are thousands of events and possibilities, but not all of them will become evidence, only a few are honored to be elected, and, in many cases, there may be only one, which is the most critical ironclad evidence!

My habitual line of thought is this: in this case, I only need to focus on the "stockpiled substance" and the "medical cost carryover" twins.

Because under normal circumstances, we have less material in stock, because we have realized sales, and the stock material is given to buyers. At this time, the accountant has to carry forward the cost and reduce the inventory material at the same time, so as to achieve the consistency of the accounts and the facts, that is, the accounting and the warehouse management, which can prove each other that I am not corrupt.

I clicked on the batch export of the inventory materials (including medicines, sanitary materials, low-value consumables and other materials, divided into warehouses and drug warehouses) and medical cost details in the last three months, because there are too many accounts, and it takes a long time to export to excel sheets, in fact, it took me about half an hour.

The computer screen is beating and refreshing happily.

After taking a sip of the tea handed by Qingqing's wife, I and a small accountant from the finance department, plus Qingqing, the three of us, went to the warehouse and the medicine warehouse, and also exported the detailed account of the last three months of inventory materials in the system.

According to the procedure, when the warehouse transfers goods to the drug warehouse, the system will print a triple sheet, and after the drug warehouse management signs it, the drug warehouse management, warehouse management, and accounting each have a copy, which is used as the basis for the warehouse management and accounting to reduce the warehouse materials. The drug warehouse management is used as the basis for receiving materials.

Although, the warehouse system has been networked with the drug warehouse and finance, but once bitten by a snake, I am not very assured about this ERP high-tech product, before the future audit or use, I want to separate the terminal, play the detailed comparison, until all the terminals, supply, production, sales, and finance are consistent with the financial host data, buddy can trust this high-end integrated software!

When I was about to get off work in the afternoon, I pasted the data series of each subsystem and the data series of the financial software in different colors, and after sorting, hundreds of thousands of rows of data overlapped together according to different names and models of drugs and health materials.

Red, yellow, and blue are in clear contrast!

"There is no anomalous data!" Qingqing's wife said, holding her cheeks.

"yes! What's the problem?"

I checked the sales revenue ledger again, and almost immediately after confirming the receipt of money, the accountant always recognized the revenue, and at the same time carried forward the cost and reduced the inventory of the drug store.

Could it be that the selling price amount method is used to value the materials, and when it is carried forward, it is only carried forward at cost, and there is no cost difference between the cost and the sales price at the same time?

This will lead to an over-reduction of materials, resulting in a discrepancy between the amount of surplus materials in the financial and warehouse accounts, although the quantities match.

However, if the amount or quantity of materials in the treasury management is less than the accounting account, and there are no special circumstances, this is corruption!

Of course, the final determination can only be determined by counting the inventory of warehouse materials.

With a kind of imaginary ecstasy, I took the initiative to ask for overtime, and when my son came back from school and went to the finance department to look for me, I found out that it was already 7 o'clock in the evening. The conjecture in this regard is not valid! The accounting accurately carried forward the cost difference, and there was no inflated material on the books.

Nothing on the first day!

At dinner in the evening, Nurse Xiao Shu insisted on inviting our family, and it was difficult to refuse, and Qingqing and I planned to invite back the next day, so we agreed.

The dishes that night were exquisite, but I had no appetite. From the comparison of system data to the random inspection of vouchers, I used all the methods I could, but I couldn't find a penny difference (that is, the corruption identified by the chief of finance)!

More than 6.5 million! Where are you?

Nurse Xiao Shu was also disappointed when she listened to my introduction, but she still politely expressed her gratitude!

"I heard from my cousin's friend from the procuratorate that time is running out for my mother's case, the evidence provided by the hospital's financial department is very detailed and comprehensive, and the data from multiple systems point to corruption, and the evidence chain is basically complete, reaching the level of fast closure, and it is estimated that there will be more than a week before the prosecution can be initiated!"

Nurse Xiao Shu frowned.

Life and death!

But I'm still at a loss!

"Husband, think about it again, is there something missing?" Qingqing's wife said with concern.

"Wait, Qingqing, what are you talking about?"

A flash of inspiration suddenly crossed my mind. But what it is, it is difficult to grasp for a while.

"Hehe, husband, are you stupid? I said, did you miss something?"

Human associations are really peculiar, there is an advertising slogan, human beings lose associations, what will happen to the world? Your divergent thinking can completely be from a small domestic ant to the Cretaceous dinosaurs of the Cape of Good Hope, instantly traveling through tens of thousands of years and tens of thousands of kilometers of space, although this association, there is no commercial value!

"I know, they hide a system! Or, they didn't take the initiative to tell me, there is a small system independent of the main system, and this system may not be automatically connected with the financial software, ah, no! I have a 99% probability that it is! Qingqing wife, buddy found it!"

After speaking, as soon as I was excited, I pulled Qingqing's wife over and quickly stamped her red lips.......