Enterprise a employs more than 900 full-scale workers, including more than 600 regular employees and 300 labor dispatch workers. The enterprise is in a period of rapid business development. Labor dispatch generally exists in front-line units, with large quantity and high cost. During the audit of the enterprise, it was found that the enterprise falsely listed the labor dispatch employment, paid the salary to the long-term off-duty personnel, transferred the payment to the labor dispatch unit, privately set up a "small treasury", and obtained funds for business entertainment. Five methods were adopted in the audit of this case:

一、查阅资料法。查阅审计期间各年度劳务派遣合同、派遣用工人员台账、派遣费用月度结算单，统计劳务派遣人员数量、人员工资及保险费用、总费用等。

1、 Data access method. Check the annual labor dispatch contract, account of dispatched workers and monthly settlement sheet of dispatch expenses during the audit period, and make statistics on the number of dispatched workers, personnel wages, insurance expenses, total expenses, etc.

二、信息对比法。一是对比全口径员工花名册，看有没有为全口径员工花名册以外的人员支付劳务派遣费用；二是对比组织机构图，检查有没有为编制以外的机构发放劳务派遣人员薪酬；三是对比同一单位劳务派遣人员工资表，检查有没有绩效考核后工资全年无变化的人员；四是对比劳务派遣单位社会保险缴费记录，检查是否存在未给劳务派遣人员缴纳社会保险的现象。

2、 Information comparison method. First, compare the full-scale employee roster to see whether the labor dispatch expenses are paid for the personnel other than the full-scale employee roster; Second, compare the organization chart to check whether the salary of labor dispatch personnel is paid to institutions other than the establishment; Third, compare the payroll of labor dispatch personnel in the same unit to check whether there are personnel whose salary has not changed in the whole year after performance appraisal; Fourth, compare the social insurance payment records of labor dispatch units to check whether there is a phenomenon of failing to pay social insurance for labor dispatch personnel.

三、业务分析法。按单位分析劳务派遣人员的增量是否与业务增长增速相匹配。

3、 Business analysis method. Analyze whether the increment of labor dispatch personnel matches the business growth by company.

四、费用核查法。逐项核查劳务派遣人员相关成本费用，检查有无重复结算本应该在劳务管理费中列支的费用等。

4、 Cost verification method. Check the relevant costs and expenses of the dispatched personnel item by item, and check whether there is any double settlement of the expenses that should have been disbursed in the labor management fee.

五、出勤核实法。针对疑点人员，检查人员名单、出勤记录以及业务工作成果，核实有无打卡记录、有无交接班记录、有无业务工作成果等。

5、 Attendance verification method. For doubtful personnel, focus on checking the list of personnel, attendance records and business work achievements, and verify whether there are punch in records, shift handover records, business work achievements, etc.

本文的内容是由济南劳务派遣公司给您提供，我们专注客户需求，不断的发展，为客户提供更多的服务，详情可参考我们的网站：https://www.zxczhr.com

The content of this article is provided to you by Jinan labor dispatch company. We focus on customer needs, continue to develop and provide customers with more services. For details, please refer to our website: https://www.zxczhr.com