The Blade of Auditing Chopped up the Public Funds Misappropriation: A Case Study of Hotel Industry ()
ABSTRACT
For a
long time, financial audit has been highly valued by relevant government
departments, and the relevant cases have aroused strong social repercussions.
In this paper, we conduct a study on a hotel finance department manager public
funds misappropriation case. During the whole investigation process, analytical
reviews are carried out throughout the case. More importantly, the professional
judgment of audit has been closely combined with the psychological changes of
the leaders and related personnel of the audited entity to catch audit clues in
time. By taking advantage of relevant personnel ambivalence and work omissions,
we timely grasp a whole picture of the situation to further promote the audit
work.
Share and Cite:
Jiang, B. (2021) The Blade of Auditing Chopped up the Public Funds Misappropriation: A Case Study of Hotel Industry.
American Journal of Industrial and Business Management,
11, 1237-1242. doi:
10.4236/ajibm.2021.1112074.
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