商业欺诈风险防范指导培训讲义

1、Objectives目标目标 Understanding fraud认识欺诈 Why people commit fraud?欺诈产生的原因 How fraud is committed?欺诈是如何进行 Detecting fraud识别欺诈 Preventing fraud防止欺诈Fraud Types欺诈类型欺诈类型.Management Fraud 管理层欺诈Employee Fraud 员工欺诈3rd Party Fraud 第三方欺诈Those acts perpetrated by an officer or employee where the principal benefit

2、s of the act are derived by the individual.通过公司总监或员工的欺诈行为，个人获得大部分利益。Those acts perpetrated by a third party against the company.第三方对公司进行的欺诈行为。Those acts perpetrated by an officer or employee where the principal benefits of the act are derived by the company.通过公司总监或员工的欺诈行为，公司获得大部分利益。Occupational frau

3、d职业职业欺诈欺诈What is occupational fraud?职业欺诈的定义？The use of ones occupation for personal enrichment through deliberate misuse or misapplication of the employing organizations resources or assets.指利用某人的职权，通过有意误用、滥用雇用企业的资源或资产来谋取个人利益的行为。ACFE Report to the Nation on Occupational Fraud & Abuse 2008 Deloitte T

4、ouche TohmatsuOccupational Fraud职业职业欺诈欺诈Occupational Fraud职业职业欺诈欺诈 also known as employee embezzlement 亦名为职务侵占行为 victim of fraud is the employees organization 受害者是雇用企业 results from misconduct of employees, managers and executives 雇员、经理和主要负责人不正当行为的结果 anything from lunch break abuses to high-level sch

5、emes 从午餐的公款消费到高技术的诈骗都属于职业欺诈范畴 can be direct or indirect目的在于谋取直接或间接的个人利益Occupational Fraud职业职业欺诈欺诈职业欺诈职业欺诈Direct （直接欺诈） when employee steals company cash, inventory, tools and supplies or other assets 雇员盗取公司的现金，存货，工具，材料或其他资产时 establish dummy companies雇员虚设卖方 Company assets go directly into fraudsters

6、pockets without involvement of 3rd party公司的资产直接落入欺诈者的腰包，不涉及第三方Occupational fraud职业欺诈职业欺诈Indirect（间接欺诈） when employees take bribes, kickbacks from vendors, customers or others 雇员从供应商、顾客或者其他外部方面收取贿赂或回扣、进行低价销售，高价购买劣质商品的情况 Payment to employees is made by organizations that deal with the fraudsters emplo

7、yer 向雇员支付报酬的通常是与欺诈者的雇主存在交易往来 的企业，而不是雇主本人3rd Party Fraud第三方欺诈第三方欺诈 Not much public information available 公开信息不齐全 Frauds are committed in various ways多种方式的欺诈 Financial impact is limited 欺诈对公财务影响有限 Widely prevented through proper internal control and occupational deterrence防范措施包括适当的内部控制和职业制止Fraud Surve

8、y by ACFE美国注册欺诈检查师协会对欺诈的研究美国注册欺诈检查师协会对欺诈的研究Three major categories of fraud欺诈主要分为三大类 asset misappropriation侵吞资产 corruption贪污 financial statement fraud报表欺诈 2008 Deloitte Touche TohmatsuFraud Survey by ACFE美国注册欺诈检查师协会对欺诈的研究Most common fraud 最常见的欺诈 asset misappropriation 资产侵占 Least common fraud最罕见的欺诈 fi

9、nancial statement fraud but largest financial impact 报表欺诈出现频率最小，但是对财务报表影响最大Category分类分类Examples案例案例% of cases reported比例比例Median Loss(US$)平均损失（美平均损失（美元）元）Asset misappropriations资产侵占 Fraudulent invoicing 虚假发票 Payroll fraud 工资薪金欺诈91.5%150,000Corruption贪污 Accepting or paying bribe 收受贿赂或行贿 Engaging in a

10、 business transaction where there is an undisclosed conflict of interest 涉及未披露的利益冲突交易30.8%538,000Financial statement fraud报表欺诈 Booking fictitious sales 记录虚假销售 Recording expenses in the wrong period 不恰当的费用记录期间10.6%2,000,000Fraud Survey by AFCE美国注册欺诈检查师协会对欺诈的研究Detrimental Effects of Fraud欺诈的不利影响欺诈的不利影

11、响 Loss of confidence by customers, lenders, regulators, stockholders 致使股东，顾客、贷款方、执法者信心受损 Loss of sales, market share, influence销售和市场份额的损失与影响 Loss of access to financing筹资能力的损失 Withdrawal or refusal of licenses许可权的驳回或者撤销Detrimental Effects of Fraud欺诈的不利影响欺诈的不利影响 Ejection of management驱逐管理层 Bankruptcy

12、/liquidation破产/清算 Loss of investment投资损失 Increased management time and expense管理时间和费用的增长Who Commit Fraud?欺诈欺诈产生原因产生原因 Successful in career 成功的职业经历 Confident & conscientious 自信而尽责 Ignores/circumvents internal controls忽视或者避开内部控制Why People Commit Fraud?欺诈欺诈产生原因产生原因 2008 Deloitte Touche TohmatsuThe Frau

13、d Triangle欺诈三要素欺诈三要素Why good people do the wrong thing好人做坏事的原因 Pressure 压力压力 Opportunities, Consequences, & Likelihood of Detection机会机会, 后果后果, 被发觉的可能性被发觉的可能性 Rationalization合理性合理性Why People Commit Fraud?欺诈欺诈产生原因产生原因Pressures can be divided into压力可以分解为financial pressure (most common), vices, work-rel

14、ated pressures, other pressures经济压力（最常见），恶习，工作压力，其他压力Opportunity机会lack of or circumvention of controls缺少控制或控制存在缺陷，难以防范或发现欺诈行为Inability to judge performance无法判断工作的质量Why People Commit Fraud?欺诈欺诈产生原因产生原因 Failure to discipline fraud perpetrators 缺乏对欺诈者的处罚措施 Lack of access to information 信息不对称 Ignorance,

15、 apathy, and incapacity 无知、漠视而能力不足 Lack of an audit trail 审计制度不健全How Occupational Fraud is Committed?Asset misappropriation欺诈产生过程资产侵占Cash （现金） most targeted asset 通过盗窃侵吞挪用公司已有的现金和其他资产 target incoming receipts or cash on hand坐支挪用公司现金和现金收据等 target outgoing disbursement of cash付款欺诈Non-cash（非现金） most ta

16、rgeted inventory or other physical assets存货或者其他实物资产 smaller proportion, targeted proprietary information or securities较小比例，重要的所有权信息或者证券Forms of corruption in order of frequency按发生频率列举贪污的形式 conflict of interest 利益冲突 bribery 贿赂 illegal gratuities 非法馈赠 extortion 敲诈勒索How Occupational Fraud is Committed?

17、Corruption欺诈产生过程贪污Financial statement fraud报表欺诈 reporting fictitious or overstated revenue虚假的或者夸大报告收入 concealing or understating liabilities or expenses隐瞒或者低估负债、费用 timing differences时间性差异 Improperly valuing assets不恰当的资产计价 Failing to disclose significant information未披露重要信息How Occupational Fraud is Co

18、mmitted?Financial statement fraud欺诈产生过程报表欺诈Detecting Occupational Fraud识别识别欺诈欺诈 2008 Deloitte Touche Tohmatsu提示突发事件内部审计内部控制外部审计警方提醒Fraud Prevention欺诈预防欺诈预防 most cost effective way to reduce losses from fraud:最有经济效益的减少欺诈损失的方法： Two fundamental activities两种基本途径 - creating and maintaining a culture of h

19、onesty and integrity 倡导诚实正直的企业文化 - assessing the risk of fraud and developing concrete responses to minimize risk and eliminate opportunity 评价欺诈风险并明确具体的对策以最小化风险、消除机会Fraud PreventionCreating a culture of Honesty and Integrity欺诈预防欺诈预防倡导诚实正直的企业文化 Insist that top management model appropriate behavior; 最

20、高管理当局坚持以身作则 Hire the right kind of employees; 雇佣诚实正直的员工 Communicate expectations throughout the organization and require periodic written confirmation of acceptance of those expectations; 在企业内部宣传管理当局对雇员的要求，并要求雇员就是否达到管理当局的期望进行定期的书面汇报 Create a positive work environment; 创造积极向上的工作环境 Develop and maintain effective policies for punishing perpetrators once fraud occurs 针对欺诈者制定并实施性质行之有效的处罚政策A “best practices” ethics program includes一种最有效的道德规范实践程序包括 Written code of conduct applicable to all employees; 制定一套适用于所有雇员的书面行为规范 Policy and procedures; 政策和程序 Frequent employee training