In which, the preparers, approvers and other people who sign on the accounting vouchers must be responsible for the contents of the accounting vouchers.

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In fact, many people who have positions and powers in the management of accounting documents such as directors, accountants, treasurers, etc., have the act of making false documents to fulfill personal purposes. This is the act of making up documents that are not true in fact or have only partially true information, these documents are considered illegal.

Making up accounting vouchers often aims to make up for undocumented expenses and other illegal expenses, the money from this making up will be appropriated by the subjects for personal purposes.