商業(yè)欺詐風(fēng)險(xiǎn)防范培訓(xùn)講義說(shuō)課材料

?2008DeloitteToucheTohmatsuCorporateFraud商業(yè)欺詐Rachel

Layburn崔冰TinaWu 伍毅5

August

20082008年8月5日Objectives

目標(biāo)Understandingfraud

認(rèn)識(shí)欺詐Whypeoplecommitfraud?

欺詐產(chǎn)生的原因Howfraudiscommitted?

欺詐是如何進(jìn)行Detectingfraud

識(shí)別欺詐Preventingfraud

防止欺詐Fraud

Types欺詐類型...............ManagementFraud

管理層欺詐EmployeeFraud

員工欺詐3rdPartyFraud

第三方欺詐Thoseactsperpetratedbyanofficeroremployeewheretheprincipalbenefitsoftheactarederivedbytheindividual.通過(guò)公司總監(jiān)或員工的欺詐行為，個(gè)人獲得大部分利益。Thoseactsperpetratedbyathirdpartyagainstthecompany.第三方對(duì)公司進(jìn)行的欺詐行為。Thoseactsperpetratedbyanofficeroremployeewheretheprincipalbenefitsoftheactarederivedbythecompany.通過(guò)公司總監(jiān)或員工的欺詐行為，公司獲得大部分利益。Occupationalfraud職業(yè)欺詐Whatisoccupationalfraud?職業(yè)欺詐的定義？Theuseofone’soccupationforpersonalenrichmentthroughdeliberatemisuseormisapplicationoftheemployingorganization’sresourcesorassets.指利用某人的職權(quán)，通過(guò)有意誤用、濫用雇用企業(yè)的資源或資產(chǎn)來(lái)謀取個(gè)人利益的行為。ACFEReporttotheNationonOccupationalFraud&Abuse?2008DeloitteToucheTohmatsuOccupationalFraud職業(yè)欺詐OccupationalFraud

職業(yè)欺詐

職業(yè)欺詐Direct（直接欺詐）whenemployeestealscompanycash,inventory,toolsandsuppliesorotherassets

雇員盜取公司的現(xiàn)金，存貨，工具，材料或其他資產(chǎn)時(shí)establishdummycompanies 雇員虛設(shè)賣方Companyassetsgodirectlyintofraudster’spocketswithoutinvolvementof3rdparty

公司的資產(chǎn)直接落入欺詐者的腰包，不涉及第三方Occupationalfraud

職業(yè)欺詐Indirect（間接欺詐）whenemployeestakebribes,kickbacksfromvendors,customersorothers

雇員從供應(yīng)商、顧客或者其他外部方面收取賄賂或回扣、進(jìn)行低價(jià)銷售，高價(jià)購(gòu)買劣質(zhì)商品的情況Paymenttoemployeesismadebyorganizationsthatdealwiththefraudster’semployer向雇員支付報(bào)酬的通常是與欺詐者的雇主存在交易往來(lái)的企業(yè)，而不是雇主本人3rdPartyFraud

第三方欺詐Notmuchpublicinformationavailable

公開(kāi)信息不齊全Fraudsarecommittedinvariousways

多種方式的欺詐Financialimpactislimited

欺詐對(duì)公財(cái)務(wù)影響有限Widelypreventedthroughproperinternalcontrolandoccupationaldeterrence 防范措施包括適當(dāng)?shù)膬?nèi)部控制和職業(yè)制止FraudSurveybyACFE美國(guó)注冊(cè)欺詐檢查師協(xié)會(huì)對(duì)欺詐的研究Threemajorcategoriesoffraud欺詐主要分為三大類assetmisappropriation 侵吞資產(chǎn)corruption 貪污financialstatementfraud 報(bào)表欺詐

?2008DeloitteToucheTohmatsuFraudSurveybyACFE

美國(guó)注冊(cè)欺詐檢查師協(xié)會(huì)對(duì)欺詐的研究Mostcommonfraud最常見(jiàn)的欺詐assetmisappropriation資產(chǎn)侵占Leastcommonfraud最罕見(jiàn)的欺詐

financialstatementfraudbutlargestfinancialimpact報(bào)表欺詐出現(xiàn)頻率最小，但是對(duì)財(cái)務(wù)報(bào)表影響最大Category分類Examples案例%ofcasesreported比例MedianLoss(US$)平均損失（美元）Assetmisappropriations資產(chǎn)侵占Fraudulentinvoicing虛假發(fā)票Payrollfraud工資薪金欺詐91.5%150,000Corruption貪污Acceptingorpayingbribe

收受賄賂或行賄Engaginginabusinesstransactionwherethereisanundisclosedconflictofinterest涉及未披露的利益沖突交易30.8%538,000Financialstatementfraud報(bào)表欺詐Bookingfictitioussales記錄虛假銷售Recordingexpensesinthewrongperiod不恰當(dāng)?shù)馁M(fèi)用記錄期間10.6%2,000,000FraudSurveybyAFCE美國(guó)注冊(cè)欺詐檢查師協(xié)會(huì)對(duì)欺詐的研究DetrimentalEffectsofFraud

欺詐的不利影響Lossofconfidencebycustomers,lenders,regulators,stockholders

致使股東，顧客、貸款方、執(zhí)法者信心受損Lossofsales,marketshare,influence 銷售和市場(chǎng)份額的損失與影響Lossofaccesstofinancing 籌資能力的損失Withdrawalorrefusaloflicenses 許可權(quán)的駁回或者撤銷DetrimentalEffectsofFraud

欺詐的不利影響Ejectionofmanagement 驅(qū)逐管理層Bankruptcy/liquidation 破產(chǎn)/清算Lossofinvestment 投資損失Increasedmanagementtimeandexpense 管理時(shí)間和費(fèi)用的增長(zhǎng)WhoCommitFraud?

欺詐產(chǎn)生原因

Successfulincareer

成功的職業(yè)經(jīng)歷Confident&conscientious

自信而盡責(zé)Ignores/circumventsinternalcontrols

忽視或者避開(kāi)內(nèi)部控制WhyPeopleCommitFraud?

欺詐產(chǎn)生原因?2008DeloitteToucheTohmatsuTheFraudTriangle

欺詐三要素Whygoodpeopledothewrongthing好人做壞事的原因

Pressure

壓力Opportunities,Consequences,&LikelihoodofDetection

機(jī)會(huì),后果,被發(fā)覺(jué)的可能性

Rationalization

合理性WhyPeopleCommitFraud?

欺詐產(chǎn)生原因Pressurescanbedividedinto壓力可以分解為financialpressure(mostcommon),vices,work-relatedpressures,otherpressures 經(jīng)濟(jì)壓力（最常見(jiàn)），惡習(xí)，工作壓力，其他壓力Opportunity機(jī)會(huì)lackoforcircumventionofcontrols 缺少控制或控制存在缺陷，難以防范或發(fā)現(xiàn)欺詐行為Inabilitytojudgeperformance 無(wú)法判斷工作的質(zhì)量WhyPeopleCommitFraud?

欺詐產(chǎn)生原因

Failuretodisciplinefraudperpetrators缺乏對(duì)欺詐者的處罰措施Lackofaccesstoinformation信息不對(duì)稱Ignorance,apathy,andincapacity無(wú)知、漠視而能力不足Lackofanaudittrail審計(jì)制度不健全HowOccupationalFraudisCommitted?

Assetmisappropriation

欺詐產(chǎn)生過(guò)程－資產(chǎn)侵占Cash（現(xiàn)金）mosttargetedasset通過(guò)盜竊侵吞挪用公司已有的現(xiàn)金和其他資產(chǎn)targetincomingreceiptsorcashonhand 坐支挪用公司現(xiàn)金和現(xiàn)金收據(jù)等targetoutgoingdisbursementofcash 付款欺詐Non-cash（非現(xiàn)金）mosttargetedinventoryorotherphysicalassets 存貨或者其他實(shí)物資產(chǎn)smallerproportion,targetedproprietaryinformationorsecurities 較小比例，重要的所有權(quán)信息或者證券Formsofcorruptioninorderoffrequency按發(fā)生頻率列舉貪污的形式conflictofinterest 利益沖突bribery 賄賂illegalgratuities

非法饋贈(zèng)extortion

敲詐勒索HowOccupationalFraudisCommitted?

Corruption

欺詐產(chǎn)生過(guò)程－貪污Financialstatementfraud報(bào)表欺詐reportingfictitiousoroverstatedrevenue 虛假的或者夸大報(bào)告收入concealingorunderstatingliabilitiesorexpenses 隱瞞或者低估負(fù)債、費(fèi)用timingdifferences 時(shí)間性差異Improperlyvaluingassets 不恰當(dāng)?shù)馁Y產(chǎn)計(jì)價(jià)Failingtodisclosesignificantinformation 未披露重要信息HowOccupationalFraudisCommitted?

Financialstatementfraud

欺詐產(chǎn)生過(guò)程－報(bào)表欺詐DetectingOccupationalFraud

識(shí)別欺詐?2008DeloitteToucheTohmatsu提示突發(fā)事件內(nèi)部審計(jì)內(nèi)部控制外部審計(jì)警方提醒FraudPrevention

欺詐預(yù)防m(xù)ostcosteffectivewaytoreducelossesfromfraud: 最有經(jīng)濟(jì)效益的減少欺詐損失的方法：Twofundamentalactivities 兩種基本途徑-creatingandmaintainingacultureofhonestyandintegrity

倡導(dǎo)誠(chéng)實(shí)正直的企業(yè)文化-assessingtheriskoffraudanddevelopingconcreteresponsestominimizeriskandeliminateopportunity

評(píng)價(jià)欺詐風(fēng)險(xiǎn)并明確具體的對(duì)策以最小化風(fēng)險(xiǎn)、消除機(jī)會(huì)FraudPrevention

CreatingacultureofHonestyandIntegrity

欺詐預(yù)防－倡導(dǎo)誠(chéng)實(shí)正直的企業(yè)文化Insistthattopmanagementmodelappropriatebehavior;最高管理當(dāng)局堅(jiān)持以身作則Hiretherightkindofemployees;雇傭誠(chéng)實(shí)正直的員工Communicateexpectationsthroughouttheorganizationandrequireperiodicwrittenconfirmationofacceptanceofthoseexpectations;在企業(yè)內(nèi)部宣傳管理當(dāng)局對(duì)雇員的要求，并要求雇員就是否達(dá)到管理當(dāng)局的期望進(jìn)行定期的書面匯報(bào)Createapositiveworkenvironment;創(chuàng)造積極向上的工作環(huán)境Developandmaintaineffectivepoliciesforpunishingperpetratorsoncefraudoccurs針對(duì)欺詐者制定并實(shí)施性質(zhì)行之有效的處罰政策A“bestpractices”ethicsprogramincludes

一種最有效的道德規(guī)范實(shí)踐程序包括Writtencodeofconductapplicabletoallemployees;制定一套適用于所有雇員的書面行為規(guī)范Policyandprocedures;政策和程序Frequentemployeetraining;經(jīng)常性的雇員培訓(xùn)Monito