如何防止欺诈——外文及翻译.doc

如何防止欺诈？摘要：欺诈的范围可以从轻微的员工偷窃推广到非生产性行为侵占资产与财务报告舞弊。欺诈的风险的减少可以通过检测和预防措施的结合来完成。此外，预防和威慑措施能花费更少的时间和所需的费完成欺诈检测和调查。在这篇文章中提供的防止欺诈的信息通常是适用于欺诈行为。当然，在防止欺诈行为时何种程度上欺诈和控制应用那种防止欺诈的手段，对于较复杂的欺诈手段的应用较为复杂的防欺诈方法。关键词：防欺诈 欺诈的预防 控制 会计分析 职位描述1. 内部控制结构体系最近，在审计文学上，已经出现了一个新词fraudproofing。这个词可以翻译为抗渗透性欺诈。不幸的是，虽然任何实体希望不受欺诈，我们必须承认，这是不可能的，因为没有完善的内部控制系统就不能完全消除被欺诈的风险。所谓的抗渗透性欺诈代表的是将被欺诈的风险降到最低的一种方法。在了解的许多可以有助于降低欺诈风险的因素中，第一步就是确定战略，防止欺诈。之后所实施的必要政策都是为了减少威胁。这些政策中最重要的，最常见的就是在企业中存在一个良好的内部控制系统。对于存在于经典内部控制的系统中的各种控件。可以将其基本控制分为三个层次：物理访问控制，工作说明，会计核对和分析。这种控制的形式可能看起来微不足道，但他们对于防止欺诈的贡献比其他方法更加的大。我们可以在这里列出这种最经典的控制形式是：锁定门和空间，保存文件，计算机安全系统（访问卡，记录时间的入境和出境），或多或少的复杂的电子监控系统，同时考虑到该公司可以负担得起的话也可以加入语音识别系统和虹膜扫描。原则上，在接入公司网络系统中的用户应该应该是为他工作的人，比如员工。当然这些物理访问限制不能保证完全的去除欺诈风险，但却会大大的降低这种风险。首先，大部分的欺诈行为都涉及实际存在的行为发生，无论它是关于资产挪用或的还是关于正确维护的。其次，物理访问控制是最明显的控制方式。无论是谁打算实施欺诈，即使他们通过了物理访问控制，并通过公司的网路发送一个信号，而公司会存在着其他形式的控制阻止他们。第三，即使物理访问控制并不能防止欺诈，也将有助于更准确地了解发生了什么，有助于发现肇事者。所谓职位描述形式，就是清晰地勾勒出了一个雇员应该执行什么职责，它对于公司是一个重要的工具，防止欺诈。最常见的控制就是员工不履行工作描述以外的职责。事实上，工作描述是一个对任务分离的工具。有一个经典的例子说，职责分离是指雇员谁是resposanble对象和谁是禁止办理登记帐户上操作的对象。在这里，我们必须包括提到工作描述，员工必须接受年度vacantion。提高效率，通过工作描述的控制是非常重要的，任何公司，工作描述的是开发一个综合的方式，即发展应该考虑到活动的人比其他覆盖。虽然作用的职务说明已被许多专家，在许多公司里他们被忽视或低估考虑到他们是在使用最少的文件。在有些情况下工作描述的开发，但他们忽略了雇主。事实上，当员工开始做的事情是不恰当的时刻是作为商业领袖担心。此外，同样的员工，除非他们是奖励他们做什么，这是可能的，他们可能会找到理由偷。因为这个原因，好喜欢工作说明，开发时，是必要的，和员工同意并遵守其内容。虽然它似乎是无关的欺诈行为，我们必须表明，欺诈将容易发现，当她停止生产了一段时间。第三类控制为出发点的思想，达到其目的，如果不是欺诈检测，即如果因欺诈行为是很好的隐藏。幸运的是，控制与会计分析使困难甚至不可能隐瞒欺诈。在会计类控件包括支票和银行报表接收/发送/商业伙伴和同步进行分析和综合会计。有关的确切性质，会计分析，它们的性质取决于运营公司。有可能是一个分析的时间变化的资产负债表，损益分析，销售分析上的地理区域，分析成本等也是基于会计信息分析。当然，大多数这些测试并不总是发现欺诈行为，但对管理决策或验证的准确性，会计记录。但是，不管什么原因的进行控制，是建立，他们可以揭示存在舞弊的可能。一旦建立良好的内部控制制度，为同一目的欺诈的预防和检测，我们确定了如何监管的行为像一个二级控制。作为一个欺诈的预防机制，良好的监管要求：认识欺诈的可能性；存在和执行明确的程序批准，重新检查和恢复；认识欺诈的可能性也许是起点在发展中国家的欺诈防治策略。监事应当认识到，一个不寻常的事件始终是一个风险的错误发生。它的投诉来自客户或供应商，不符，没有找到一个解释和错误报告的审核。在这种情况下，如果主管不知道可能发生错误的风险，它发生的很高。在欺诈的可能性的认识，主管必须真的监督。在分类监管行动包括：确认和执行明确的程序，审批业务，复核工作的一些员工和恢复活动。此外，该反应的一个公司面前的欺诈应减少潜在的未来。因此，公司必须启动一个程序调查这些事件，采取适当的行动谁对那些犯下欺诈行为，建立和实施新的程序和控制执行特定任务记得员工职责和规则，给予他们进入公司。2.审计和诈骗最后一级的内部控制制度，在防止舞弊审计，内部和外部。内部审计人员执行的活动，这是确定的最高级别的公司管理。在他们的具体任务可能上市：发现欺诈行为，建立机制，防止欺诈。在这方面，应该指出的是，所有组织的内部审计人员发布规则欺诈。与内部审计，外部审计是独立的，即他是公司的职员。幸运的是，审计的作用已使可能包括在他们的目标检测欺诈行为，虽然只有像操作从试验的证据是。然而，它几乎是普遍接受的，尽管所有的规则和程序，在世界上，如果人是不诚实的，他们总是会找到办法干掉他们。没有工具审计师维护前面有一个客户端谁试图诈骗犯罪。最安全的方法保护自己是确保了可靠的客户。然而，许多审计事务所忽略这。审计人员应采取负责任的态度，并表现出共同的意义不是应付的愿望，公司愿意诉诸托词。否则，你可以达到的情况下，投资者不再相信公司或审计事务所。避免这种情况-忽视-行业已经采取步骤，恢复投资者的信心。因此，近年来，关注的监管和学术考虑审计委员会成立以来的信念，财务报告的质量取决于特色的审计委员会。审计委员会的任务是选择的审计公司。如果审计委员会成员信誉取决于审计人员的素质，特派团，审计委员会显然关注在选择好的审计。审计师可以欣赏其能力的检测和报告错误和遗漏的财务报表。此外，市场变得越来越重要了在可靠性方面发表的审计意见的审计事务所。因此，分析多例破产的企业在英国和美国，我们发现审计不是一个符号远远超过安全的金融分析，确定健康的企业：大多数公司财务报表的认证合格存活和大多数企业已经破产甚至如果财务报表的认证不合格。因此，审计委员会没有出现作出保证，欺诈行为将会消失。然而，这些委员会必须评估是否公司人员发现欺诈的风险，如何采取措施打击欺诈的实施和欣赏的消息发送的经理人员。特征检测和防止欺诈行为可确定在小公司，因为这些公司都不存在法律要求认证的财务报表。但更多的这些公司应该担心欺诈的可能性，有更大的风险无法侦测。然而，这些公司可提供的会计和auditong企业与其他各种服务，帮助预防和发现欺诈行为。因此，这些服务可以上市类：人员培训，审查内部控制，控制现金，资产核实，就业辅导人员，任务，提高信心的员工。员工培训作为出发点的思想，一个公司的员工第一次听到一些欺诈行为或行动可能产生不利影响的活动的公司，他们受雇。因此，他们的培训应集中在以下领域：为什么发生欺诈，如何识别欺诈和做什么，如果他们怀疑欺诈。我们知道，在小企业内部控制，是很好的调整。因为这个原因，这是建议的干预，外部专家审查内部控制制度并提出解决方案，提高它。在其频率，它是发现欺诈涉及公司财政部最常发生，因此是绝对必要的注重行动的业务现金及银行。控制资产设核查现金交易，因为可能导致对滥用或利用他们实现欺诈。此外，资产可以被破坏或盗窃的员工。咨询公司雇佣员工是必要的，所有的时间，因为它是发现，小公司不花太多的钱在招聘或获得参考资料或信息犯罪记录或专业或心理测试潜在员工。有研究显示，7%的员工具有盗窃或欺诈行为在工作场所，什么建议，正变得越来越必要检查所有潜在的雇员雇用他们之前。因为我们看到上面，职责分离是一个肯定的方式防止欺诈行为，可能是由员工。不幸的是，小公司的操作不能实现因为少数员工。出于这个原因，经理有义务严格监控员工活动如果它包含许多任务。最后，之间的信任雇员的小企业是一个因素，有助于正确运作的公司，也是一个因素，可能有助于生产的欺诈行为，特别是通过削弱控制和关联与每个其他委员会的违法行为。基于这些发现，小企业业主应采取以下措施，旨在防止和侦查欺诈：学生会计或审计验证会计事务所；限制进入银行账户和定期进行交叉核对银行；采取适当措施保护资产；改进程序选拔和招聘；建立报告程序发现员工欺诈。3.结论作为一个后果，更频繁的财务丑闻造成的管理者的欺诈和不受欺诈的员工在较低水平，欺诈的生产不能防止内部和外部审计或审核委员会的存在，出现了协会注册舞弊审核师的作用是减少一些欺诈，提供信心，公众的完整性和客观性的职业。这些专家协助审计委员会和管理监督活动，直接或在自己的能力，作为小组的成员的内部和外部审计。事实上，这些专业人员的实际经验和能力识别舞弊，公司几乎不可能由他们的员工。除了咨询工作的风险评估和实施措施，侦查欺诈，欺诈专家可以进行调查被指控或涉嫌欺诈案件和传达的结果，这些调查的适当水平的管理，审计委员会或董事会，由于欺诈性质的个人参与。以后出现的这些专业人员越来越多地专业从事欺诈检测，重要的是内部和外部审计进行业务和专业怀疑在这个意义上，它必须始终从开始的前提是，欺诈可能发生什么经验，他们在公司，即使他们有信心在诚信管理。HOW TO PREVENT FRAUD?Ionela Corina Chersan“Alexandru Ioan Cuza” University of IaiAbstract: Fraud can range from minor employee theft and unproductive behavior to misappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of prevention and detection measures. Moreover, prevention and deterrence measures are much less costly than the time and expense required for fraud detection and investigation. The information presented in this document generally is applicable to entities of all sizes. However, the degree to which certain programs and controls are applied in smaller, less-complex entities and the formality of their application are likely to differ from larger organizations.Keywords: fraud proofing, fraud prevention, control, accounting analysis, job descriptions,supervisionJEL Classification: K22, K14, M401. THE STRUCTURE OF INTERNAL CONTROL SYSTEMRecently, in the auditing literature, has appeared a new word - fraudproofing. This word can be translated by impermeability to fraud. Unfortunately, although any entity wishes to be impervious to fraud, we must recognize that it is impossible because no internal control system cannot full eliminate risk of fraud. What is possible and desirable is that the so-called fraudproofing to represent a way to reduce the risk of fraud to a minimum.Understanding the many factors that can contribute to the risk of fraud is first step in defining a strategy to prevent fraud. After it is necessary to be implemented policies to reduce threats. Between these policies, the most important and in the same time the most common is the existence of a good internal control system.A variety of controls exist in the classical systems of internal control. The most relevant basic controls are grouped into three categories7: physical access control, job descriptions, and accounting reconciliations and analyses.The best known forms of this control may already seem trivial, but they contribute more than others to protect against fraud. We can list here: locking doors and spaces where are preserved documents, computerized security systems (access card that record time of entry and exit), electronic surveillance systems, more or less sophisticated, taking into account investment which the company can afford (voice recognition systems and even iris scanning).In principle, the access in the firm should be allowed only to those who must work within it, especially employees.Certainly this physical access restriction will not ensure a total removal of the risk of fraud, but will decrease this risk considerably.First, most frauds involve the physical presence of the perpetrator where it occurs, whether its about assets misappropriated or its about incorrect book keeping.Secondly, physical access control is the most visible form of control for those who intend to commit fraud by sending them a signal of the very probable existence of other forms of control, which is likely to discourage them.Thirdly, even if this form of control does not prevent fraud, it will help more accurate understanding of what happened and to discover the perpetrator by restricting number of suspects.Formal, job description clearly outlines what duties should perform an employee, being an important tool to prevent fraud. Most often, employees do not perform duties outside of their job description. Those who do is to be category carefully monitored.In fact, the job description is a tool for separation of tasks. A classical example of separation of duties refers to an employee who is resposanble for an object and to whom is forbidden to handle registration in accounts of operations on that object.Here we must include mention of the job description that the employee must receive annual vacantion.To increase efficiency through job description control is important, for any company, that job descriptions to be developed in an integrated manner, in that the development should be take account of the activities of persons other than covered.While the role of job descriptions has been stated by many experts, in many companies they are ignored or underestimated considering that they are among the least used documents. There are situations where job descriptions are developed, but they are ignored by employers. In fact, when employees start to do things that are not appropriate is the moment as business leaders to become worried. In addition, the same employees, unless they are rewarded for what they do, it is possible that they might try to find justification to steal.For this reason it is good like job descriptions to be developed when is necesary, and employees to agree with them and to comply their contents.Although it seems to be unrelated to fraud, we must show that a fraud will be easily discovered when she cease to produce for some time.The third category of controls has as starting point the idea that a fraud reaches its purpose if not detected, ie if the result of fraudulent action is well concealed. Fortunately, controls and accounting analysis make difficult or even impossible to conceal fraud.In the category of accounting controls are included the checks and bank statements received/transmitted from/to business partners and crosschecking between analytical and the synthetic accounting. Regarding the exact nature of accounting analysis, they depend on the nature of operations company. There may be an analysis of the temporal variation of balance sheet items, analysis of profit and loss, sales analysis on geographic areas, analyze the costs and other which also are based on analysis of accounting information.Of course, most of these tests are not always made to detect fraud, but for making managerial decisions or to verify the accuracy of accounting records.But, whatever the reason of the performing this controls, is established that they can reveal the existence of possible fraud.Once established a good system of internal control, for the same purpose - fraud prevention and detecting, we identified the supervision how acts like a second level of control.As a fraud prevention mechanism, a good supervision requires: awareness of the possibility of fraud; existence and implementation of clear procedures for approval, re-checking and recovery; Awareness of possibility of fraud is perhaps the starting point in developing a fraudprevention strategy. Supervisors should be aware that an unusual event is always a risk bearer as an error occurs. Its about complaints come from customers or suppliers, discrepancies which are not found an explanation and errors reported by the audit. In these circumstances, if supervisors are not aware of the possibility of an error occurs, the risk that it occurs is very high.Beyond the possibility of fraud awareness, supervisors must do really supervise. In the category of supervisory actions are included: verifying the existence and enforcement of clear procedures for approving operations, re-checking the work of some employees and restoration activities. In addition, the reaction of a company in front of a fraud should reduce the potential for their in the future. Thus, the company must initiate a procedure to investigate such incidents, take appropriate action against those who committed fraud, establish and implement new procedures and controls to perform specific tasks for remember to the employees the responsibilities and rules given to them into the firm.2. AUDIT AND FRAUDThe last level of internal control system, in terms of preventing fraud is the audit, both internally and externally. Internal auditors perform activities which are determined by the highest levels of company management. Among the specific tasks they may be listed: detect fraud and develop mechanisms to prevent fraud. In this regard, it should be noted that all organizations of internal auditors have issued rules for fraud. Unlike internal auditors, external auditors are independent, ie he is not employee of firm. Fortunately, the role of auditors has evolved so that may be included among their objectives detection of fraud, although only like operation derived from the tests that evidence are obtained. However, it is almost generally accepted that, despite all the rules and procedures in the world, if people are dishonest, they will always find ways to violate them. No tools for an auditor to defend in front of a client who intends to commit fraud. The safest way to protect themselves is to ensure that deals with a reliable customer. However, many audit firms ignore this. Auditors should adopt a responsible attitude and demonstrate common sense instead to respond to the wishes of companies that are willing to resort to subterfuge. Otherwise, you can reach the situation where investors no longer trust in company or in the audit firms. To avoid such a situation - neglected - the profession has taken steps to regain investor confidence. Thus, in recent years, attention of the regulators and the academic is given to audit committee since it was formed the belief that the quality of financial reporting depends on the characteristics of the audit committee. Audit committees have the task of selecting auditors of the company. If the reputation of members of audit committees depends on the quality of the auditorsmission, audit committees becomes evident concern in the selection of good auditors. An auditor can be appreciated for its ability to detect and report errors and omissions in financial statements.Moreover, the market becomes increasingly more critical in terms of reliability audit opinions issued by the audit firms. Thus, analyzing more cases of bankruptcies of firms in the UK and USA, we found that audit is not a sign far safer than a financial analysis to determine the health of a business: most of the companies whose certified financial statements were qualified survived and most businesses have gone bankrupt even if financial statements were certified non-qualified.Therefore, the appearance of audit committee doesnt offer the guarantee that frauds will disappear. However, these committees must assess if the companys managers have identified the risks of fraud, how the measures to fight against the frauds were implemented and to appreciate the message sent by the managers to employees. Features in detecting and preventing fraud can be identified in small firms because for these firms doesnt exist a legal requirement to have certified financial statements. But the more of these companies should be worried about the possibility of fraud and that there are greater risks of nondetection. However, these companies may be offered by accounting and auditong firms with various other services to help prevent and detect fraud. Thus, these services can be listed categories: staff training, review of internal control, control of cash, verification of assets, employment counseling staff, tasks, boosting confidence in employees. Staff training has as starting point the idea that a companys employees are the first to hear about some fraud or actions that may adversely affect the activity of the company where they are employed. Thus, their training should be focused on the following areas: why fraud occurs, how to recognized a fraud and what to do if they suspect a fraud. We know that in small firms internal control is, mostly, very well tuned. For this reason, it is recommended the intervention of external specialists to review the internal control system and propose solutions to improve it.In terms of their frequency, it was found that fraud involving the company treasury occur most often, so is absolutely necessary to focus on the operations with cash and on the operations with banks. The control of assets supposes the verification of cash transactions because both can lead toward misuse of assets or use them to achieve fraud. In addition, assets can be destroyed or stolen by employees. The counseling the firms that hire employees is necessary all the time because it was found that small firms do not spend too much money in recruitment or to obtain references or information about criminal records or professional or psychological testing of prospective employees. There are studies how show that 7% of employees have stolen or committed fraud in the workplace, what suggests that is becoming more necessary to check all prospective employees before hiring them. As we saw above, segregation of duties is a sure way to prevent fraud that could be committed by employees. Unfortunately, in small firms that operation can not be achieved because of the small number of employees. For this reason, the manager has the obligation to scrupulously monitor employeess activity if it encompass many tasks. Finally, the trust betweenemployees of small firms is an element that contributes to the proper functioning of the company, but also a factor which may contribute to the production of fraud, particularly by weakening control and by associating with each other to commission of illegal acts. Based on these findings, small business owners are advised to take the following measures which are designed to prevent and detect fraud:hiring an accountant or an auditor to verify the accounting firm;restricting access to bank accounts and conduct regular crosschecking with bank; taking appropriate measures to protect assets;improving procedures for selection and recruitment;establish procedures for reporting fraud discovered by employees.3. CONCLUSIONSAs a consequence of more frequent financial scandals caused by managerss frauds and not by the fraud of the employees at lower levels, fraud whose production could not be prevent by internal and external auditors or by the existence of the committees audit, appeared the Association of Certified Fraud Examiners whose ro