Research On Corporate Payment And Payment Fraud Audit Based On Third-party Payment Platform

With the rapid development of information technology and the emergence of the concept of "Internet +",the status of Internet technology in the economic society has become more and more important,and the use of Internet technology has become more frequent.The resulting Internet finance industry has also become hot.The Internet finance industry has brought about changes in the consumption and payment methods for traditional consumers and merchants.The biggest change is that traditional physical consumption is gradually over-representing to online consumption.More and more people are getting used to and gradually relying on it.A convenient and efficient online payment method for transaction payment using a third-party platform.The third-party network payment system refers to a payment transaction method based on the online payment channel provided by the Internet,completing the online money payment,fund clearing,query statistics and the like from the user to the merchant.It relies first on the development of e-commerce payment business.In recent years,due to its advantages of convenience,cost saving,and obvious improvement of capital utilization efficiency,it has developed rapidly independently of e-commerce and has become the most important daily routine for replacing pos machines and cash.The way consumers and businesses receive and pay.However,in the process of enterprise collection and payment,improper use of third-party payment platforms to bring fraud to enterprises,and adverse effects on the internal control environment of enterprises are increasingly attracting the attention of senior management;and third-party payment is used for payment.Most of the business is long-term contact with cash collection,the amount is small,the number of transactions is frequent,the company lacks attention and the control is weak,which leads to a lot of risks and loopholes in this process,which needs to be paid attention to by auditors.The third-party payment mentioned in this article is mainly for the payment and payment behavior of enterprises using third-party payment platforms such as “Alipay,WeChat”.It also analyzes the fraud caused by the employee's personal account that may be caused by the bank account,the employee's private collection of cash,the use of a personal credit card to cash in the enterprise,or the delay in paying interest to the enterprise.Discuss the incentives for such fraud,the common means of fraud,how to effectively identify such frauds;compare with traditional cash fraud,and adopt new auditing methods to expose fraud.Judging and properly evaluating the risks caused by fraud is the key technology of auditing,and it has always been a worldwide auditing problem.Therefore,in the audit work,how to discover and fully reveal fraud in a timely and effective manner is increasingly becoming an important part of the audit work.