商業(yè)欺詐風(fēng)險(xiǎn)防范培訓(xùn)講義.ppt

2008 Deloitte Touche Tohmatsu,Corporate Fraud 商業(yè)欺詐 Rachel Layburn 崔 冰 Tina Wu 伍 毅 5 August 2008 2008年8月5日,Objectives 目標(biāo),Understanding fraud 認(rèn)識(shí)欺詐 Why people commit fraud? 欺詐產(chǎn)生的原因 How fraud is committed? 欺詐是如何進(jìn)行 Detecting fraud 識(shí)別欺詐 Preventing fraud 防止欺詐,Fraud Types 欺詐類型,Occupational fraud 職業(yè)欺詐,The use of ones occupation for personal enrichment through deliberate misuse or misapplication of the employing organizations resources or assets. 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。,ACFE Report to the Nation on Occupational Fraud & Abuse, 2008 Deloitte Touche Tohmatsu,Occupational Fraud 職業(yè)欺詐,Occupational Fraud 職業(yè)欺詐,also known as employee embezzlement 亦名為職務(wù)侵占行為 victim of fraud is the employees organization 受害者是雇用企業(yè) results from misconduct of employees, managers and executives 雇員、經(jīng)理和主要負(fù)責(zé)人不正當(dāng)行為的結(jié)果 anything from lunch break abuses to high-level schemes 從午餐的公款消費(fèi)到高技術(shù)的詐騙都屬于職業(yè)欺詐范疇 can be direct or indirect 目的在于謀取直接或間接的個(gè)人利益,Occupational Fraud 職業(yè)欺詐 職業(yè)欺詐,Direct （直接欺詐） when employee steals company cash, inventory, tools and supplies or other assets 雇員盜取公司的現(xiàn)金，存貨，工具，材料或其他資產(chǎn)時(shí) establish dummy companies 雇員虛設(shè)賣方 Company assets go directly into fraudsters pockets without involvement of 3rd party 公司的資產(chǎn)直接落入欺詐者的腰包，不涉及第三方,Occupational fraud 職業(yè)欺詐,Indirect（間接欺詐） when employees take bribes, kickbacks from vendors, customers or others 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 Payment to employees is made by organizations that deal with the fraudsters employer 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,3rd Party Fraud 第三方欺詐,Not much public information available 公開(kāi)信息不齊全 Frauds are committed in various ways 多種方式的欺詐 Financial impact is limited 欺詐對(duì)公財(cái)務(wù)影響有限 Widely prevented through proper internal control and occupational deterrence 防范措施包括適當(dāng)?shù)膬?nèi)部控制和職業(yè)制止,Fraud Survey by ACFE 美國(guó)注冊(cè)欺詐檢查師協(xié)會(huì)對(duì)欺詐的研究,Three major categories of fraud 欺詐主要分為三大類 asset misappropriation 侵吞資產(chǎn) corruption 貪污 financial statement fraud 報(bào)表欺詐, 2008 Deloitte Touche Tohmatsu,Fraud Survey by ACFE 美國(guó)注冊(cè)欺詐檢查師協(xié)會(huì)對(duì)欺詐的研究,Most common fraud 最常見(jiàn)的欺詐 asset misappropriation 資產(chǎn)侵占 Least common fraud 最罕見(jiàn)的欺詐 financial statement fraud but largest financial impact 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,Fraud Survey by AFCE 美國(guó)注冊(cè)欺詐檢查師協(xié)會(huì)對(duì)欺詐的研究,Detrimental Effects of Fraud 欺詐的不利影響,Loss of confidence by customers, lenders, regulators, stockholders 致使股東，顧客、貸款方、執(zhí)法者信心受損 Loss of sales, market share, influence 銷售和市場(chǎng)份額的損失與影響 Loss of access to financing 籌資能力的損失 Withdrawal or refusal of licenses 許可權(quán)的駁回或者撤銷,Detrimental Effects of Fraud 欺詐的不利影響,Ejection of management 驅(qū)逐管理層 Bankruptcy/liquidation 破產(chǎn)/清算 Loss of investment 投資損失 Increased management time and expense 管理時(shí)間和費(fèi)用的增長(zhǎng),Who Commit Fraud? 欺詐產(chǎn)生原因,Successful in career 成功的職業(yè)經(jīng)歷 Confident & conscientious 自信而盡責(zé) Ignores/circumvents internal controls 忽視或者避開(kāi)內(nèi)部控制,Why People Commit Fraud? 欺詐產(chǎn)生原因, 2008 Deloitte Touche Tohmatsu,The Fraud Triangle 欺詐三要素,Why good people do the wrong thing 好人做壞事的原因,Pressure 壓力,Opportunities, Consequences, & Likelihood of Detection 機(jī)會(huì), 后果, 被發(fā)覺(jué)的可能性,Rationalization 合理性,Why People Commit Fraud? 欺詐產(chǎn)生原因,Pressures can be divided into 壓力可以分解為 financial pressure (most common), vices, work-related pressures, other pressures 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) lack of or circumvention of controls 缺少控制或控制存在缺陷，難以防范或發(fā)現(xiàn)欺詐行為 Inability to judge performance 無(wú)法判斷工作的質(zhì)量,Why People Commit Fraud? 欺詐產(chǎn)生原因,Failure to discipline fraud perpetrators 缺乏對(duì)欺詐者的處罰措施 Lack of access to information 信息不對(duì)稱 Ignorance, apathy, and incapacity 無(wú)知、漠視而能力不足 Lack of an audit trail 審計(jì)制度不健全,How Occupational Fraud is Committed? Asset misappropriation 欺詐產(chǎn)生過(guò)程資產(chǎn)侵占,Cash （現(xiàn)金） most targeted asset 通過(guò)盜竊侵吞挪用公司已有的現(xiàn)金和其他資產(chǎn) target incoming receipts or cash on hand 坐支挪用公司現(xiàn)金和現(xiàn)金收據(jù)等 target outgoing disbursement of cash 付款欺詐 Non-cash（非現(xiàn)金） most targeted inventory or other physical assets 存貨或者其他實(shí)物資產(chǎn) smaller proportion, targeted proprietary information or securities 較小比例，重要的所有權(quán)信息或者證券,Forms of corruption in order of frequency 按發(fā)生頻率列舉貪污的形式 conflict of interest 利益沖突 bribery 賄賂 illegal gratuities 非法饋贈(zèng) extortion 敲詐勒索,How Occupational Fraud is Committed? Corruption 欺詐產(chǎn)生過(guò)程貪污,Financial statement fraud 報(bào)表欺詐 reporting fictitious or overstated revenue 虛假的或者夸大報(bào)告收入 concealing or understating liabilities or expenses 隱瞞或者低估負(fù)債、費(fèi)用 timing differences 時(shí)間性差異 Improperly valuing assets 不恰當(dāng)?shù)馁Y產(chǎn)計(jì)價(jià) Failing to disclose significant information 未披露重要信息,How Occupational Fraud is Committed? Financial statement fraud 欺詐產(chǎn)生過(guò)程報(bào)表欺詐,Detecting Occupational Fraud 識(shí)別欺詐, 2008 Deloitte Touche Tohmatsu,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,Fraud Prevention 欺詐預(yù)防,most cost effective way to reduce losses from fraud: 最有經(jīng)濟(jì)效益的減少欺詐損失的方法： Two fundamental activities 兩種基本途徑 - creating and maintaining a culture of honesty and integrity 倡導(dǎo)誠(chéng)實(shí)正直的企業(yè)文化 - assessing the risk of fraud and developing concrete responses to minimize risk and eliminate opportunity 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),Fraud Prevention Creating a culture of Honesty and Integrity 欺詐預(yù)防倡導(dǎo)誠(chéng)實(shí)正直的企業(yè)文化,Insist that top management model appropriate behavior; 最高管理當(dāng)局堅(jiān)持以身作則 Hire the right kind of employees; 雇傭誠(chéng)實(shí)正直的員工 Communicate expectations throughout the organization and require periodic written confirmation of acceptance of those expectations; 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(shū)面匯報(bào) Create a positive work environment; 創(chuàng)造積極向上的工作環(huán)境 Develop and maintain effective policies for punishing perpetrators once fraud occurs 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 “best practices” ethics program includes 一種最有效的道德規(guī)范實(shí)踐程序包括,Written code of conduct applicable to all employees; 制定一套適用于所有雇員的書(shū)面行為規(guī)范 Policy and procedures; 政策和程序 Frequent employee training; 經(jīng)常性的雇員培訓(xùn) Monitoring of employee compliance; 監(jiān)控雇員行為的合規(guī)性 Use of an ethi