商業(yè)欺詐風(fēng)險防范指導(dǎo)培訓(xùn)講義

1、Objectives目標目標 Understanding fraud認識欺詐 Why people commit fraud?欺詐產(chǎn)生的原因 How fraud is committed?欺詐是如何進行 Detecting fraud識別欺詐 Preventing fraud防止欺詐Fraud Types欺詐類型欺詐類型.Management Fraud 管理層欺詐Employee Fraud 員工欺詐3rd Party Fraud 第三方欺詐Those acts perpetrated by an officer or employee where the principal benefit

2、s of the act are derived by the individual.通過公司總監(jiān)或員工的欺詐行為，個人獲得大部分利益。Those acts perpetrated by a third party against the company.第三方對公司進行的欺詐行為。Those acts perpetrated by an officer or employee where the principal benefits of the act are derived by the company.通過公司總監(jiān)或員工的欺詐行為，公司獲得大部分利益。Occupational frau

3、d職業(yè)職業(yè)欺詐欺詐What is occupational fraud?職業(yè)欺詐的定義？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)，通過有意誤用、濫用雇用企業(yè)的資源或資產(chǎn)來謀取個人利益的行為。ACFE Report to the Nation on Occupational Fraud & Abuse 2008 Deloitte T

4、ouche TohmatsuOccupational Fraud職業(yè)職業(yè)欺詐欺詐Occupational Fraud職業(yè)職業(yè)欺詐欺詐 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)理和主要負責(zé)人不正當行為的結(jié)果 anything from lunch break abuses to high-level sch

5、emes 從午餐的公款消費到高技術(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人利益Occupational Fraud職業(yè)職業(yè)欺詐欺詐職業(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 establish dummy companies雇員虛設(shè)賣方 Company assets go directly into fraudsters

6、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、進行低價銷售，高價購買劣質(zhì)商品的情況 Payment to employees is made by organizations that deal with the fraudsters emplo

7、yer 向雇員支付報酬的通常是與欺詐者的雇主存在交易往來 的企業(yè)，而不是雇主本人3rd Party Fraud第三方欺詐第三方欺詐 Not much public information available 公開信息不齊全 Frauds are committed in various ways多種方式的欺詐 Financial impact is limited 欺詐對公財務(wù)影響有限 Widely prevented through proper internal control and occupational deterrence防范措施包括適當?shù)膬?nèi)部控制和職業(yè)制止Fraud Surve

8、y by ACFE美國注冊欺詐檢查師協(xié)會對欺詐的研究美國注冊欺詐檢查師協(xié)會對欺詐的研究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報表欺詐 2008 Deloitte Touche TohmatsuFraud Survey by ACFE美國注冊欺詐檢查師協(xié)會對欺詐的研究Most common fraud 最常見的欺詐 asset misappropriation 資產(chǎn)侵占 Least common fraud最罕見的欺詐 fi

9、nancial statement fraud but largest financial impact 報表欺詐出現(xiàn)頻率最小，但是對財務(wù)報表影響最大Category分類分類Examples案例案例% of cases reported比例比例Median Loss(US$)平均損失（美平均損失（美元）元）Asset misappropriations資產(chǎn)侵占 Fraudulent invoicing 虛假發(fā)票 Payroll fraud 工資薪金欺詐91.5%150,000Corruption貪污 Accepting or paying bribe 收受賄賂或行賄 Engaging in a

10、 business transaction where there is an undisclosed conflict of interest 涉及未披露的利益沖突交易30.8%538,000Financial statement fraud報表欺詐 Booking fictitious sales 記錄虛假銷售 Recording expenses in the wrong period 不恰當?shù)馁M用記錄期間10.6%2,000,000Fraud Survey by AFCE美國注冊欺詐檢查師協(xié)會對欺詐的研究Detrimental Effects of Fraud欺詐的不利影響欺詐的不利影

11、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欺詐的不利影響欺詐的不利影響 Ejection of management驅(qū)逐管理層 Bankruptcy

12、/liquidation破產(chǎn)/清算 Loss of investment投資損失 Increased management time and expense管理時間和費用的增長Who Commit Fraud?欺詐欺詐產(chǎn)生原因產(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忽視或者避開內(nèi)部控制Why People Commit Fraud?欺詐欺詐產(chǎn)生原因產(chǎn)生原因 2008 Deloitte Touche TohmatsuThe Frau

13、d Triangle欺詐三要素欺詐三要素Why good people do the wrong thing好人做壞事的原因 Pressure 壓力壓力 Opportunities, Consequences, & Likelihood of Detection機會機會, 后果后果, 被發(fā)覺的可能性被發(fā)覺的可能性 Rationalization合理性合理性Why People Commit Fraud?欺詐欺詐產(chǎn)生原因產(chǎn)生原因Pressures can be divided into壓力可以分解為financial pressure (most common), vices, work-rel

14、ated pressures, other pressures經(jīng)濟壓力（最常見），惡習(xí)，工作壓力，其他壓力Opportunity機會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無法判斷工作的質(zhì)量Why People Commit Fraud?欺詐欺詐產(chǎn)生原因產(chǎn)生原因 Failure to discipline fraud perpetrators 缺乏對欺詐者的處罰措施 Lack of access to information 信息不對稱 Ignorance,

15、 apathy, and incapacity 無知、漠視而能力不足 Lack of an audit trail 審計制度不健全How Occupational Fraud is Committed?Asset misappropriation欺詐產(chǎn)生過程資產(chǎn)侵占Cash （現(xiàn)金） most targeted asset 通過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 ta

16、rgeted inventory or other physical assets存貨或者其他實物資產(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 extortion 敲詐勒索How Occupational Fraud is Committed?

17、Corruption欺詐產(chǎn)生過程貪污Financial statement fraud報表欺詐 reporting fictitious or overstated revenue虛假的或者夸大報告收入 concealing or understating liabilities or expenses隱瞞或者低估負債、費用 timing differences時間性差異 Improperly valuing assets不恰當?shù)馁Y產(chǎn)計價 Failing to disclose significant information未披露重要信息How Occupational Fraud is Co

18、mmitted?Financial statement fraud欺詐產(chǎn)生過程報表欺詐Detecting Occupational Fraud識別識別欺詐欺詐 2008 Deloitte Touche Tohmatsu提示突發(fā)事件內(nèi)部審計內(nèi)部控制外部審計警方提醒Fraud Prevention欺詐預(yù)防欺詐預(yù)防 most cost effective way to reduce losses from fraud:最有經(jīng)濟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 h

19、onesty and integrity 倡導(dǎo)誠實正直的企業(yè)文化 - assessing the risk of fraud and developing concrete responses to minimize risk and eliminate opportunity 評價欺詐風(fēng)險并明確具體的對策以最小化風(fēng)險、消除機會Fraud PreventionCreating a culture of Honesty and Integrity欺詐預(yù)防欺詐預(yù)防倡導(dǎo)誠實正直的企業(yè)文化 Insist that top management model appropriate behavior; 最

20、高管理當局堅持以身作則 Hire the right kind of employees; 雇傭誠實正直的員工 Communicate expectations throughout the organization and require periodic written confirmation of acceptance of those expectations; 在企業(yè)內(nèi)部宣傳管理當局對雇員的要求，并要求雇員就是否達到管理當局的期望進行定期的書面匯報 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 針對欺詐者制定并實施性質(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面行為規(guī)范 Policy and procedures; 政策和程序 Frequent employee training