商业欺诈风险防范培训讲义说课材料

©2008DeloitteToucheTohmatsuCorporateFraud商业欺诈Rachel

Layburn崔冰TinaWu 伍毅5

August

20082008年8月5日Objectives

目标Understandingfraud

认识欺诈Whypeoplecommitfraud?

欺诈产生的原因Howfraudiscommitted?

欺诈是如何进行Detectingfraud

识别欺诈Preventingfraud

防止欺诈Fraud

Types欺诈类型...............ManagementFraud

管理层欺诈EmployeeFraud

员工欺诈3rdPartyFraud

第三方欺诈Thoseactsperpetratedbyanofficeroremployeewheretheprincipalbenefitsoftheactarederivedbytheindividual.通过公司总监或员工的欺诈行为，个人获得大部分利益。Thoseactsperpetratedbyathirdpartyagainstthecompany.第三方对公司进行的欺诈行为。Thoseactsperpetratedbyanofficeroremployeewheretheprincipalbenefitsoftheactarederivedbythecompany.通过公司总监或员工的欺诈行为，公司获得大部分利益。Occupationalfraud职业欺诈Whatisoccupationalfraud?职业欺诈的定义？Theuseofone’soccupationforpersonalenrichmentthroughdeliberatemisuseormisapplicationoftheemployingorganization’sresourcesorassets.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。ACFEReporttotheNationonOccupationalFraud&Abuse©2008DeloitteToucheTohmatsuOccupationalFraud职业欺诈OccupationalFraud

职业欺诈

职业欺诈Direct（直接欺诈）whenemployeestealscompanycash,inventory,toolsandsuppliesorotherassets

雇员盗取公司的现金，存货，工具，材料或其他资产时establishdummycompanies 雇员虚设卖方Companyassetsgodirectlyintofraudster’spocketswithoutinvolvementof3rdparty

公司的资产直接落入欺诈者的腰包，不涉及第三方Occupationalfraud

职业欺诈Indirect（间接欺诈）whenemployeestakebribes,kickbacksfromvendors,customersorothers

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Paymenttoemployeesismadebyorganizationsthatdealwiththefraudster’semployer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3rdPartyFraud

第三方欺诈Notmuchpublicinformationavailable

公开信息不齐全Fraudsarecommittedinvariousways

多种方式的欺诈Financialimpactislimited

欺诈对公财务影响有限Widelypreventedthroughproperinternalcontrolandoccupationaldeterrence 防范措施包括适当的内部控制和职业制止FraudSurveybyACFE美国注册欺诈检查师协会对欺诈的研究Threemajorcategoriesoffraud欺诈主要分为三大类assetmisappropriation 侵吞资产corruption 贪污financialstatementfraud 报表欺诈

©2008DeloitteToucheTohmatsuFraudSurveybyACFE

美国注册欺诈检查师协会对欺诈的研究Mostcommonfraud最常见的欺诈assetmisappropriation资产侵占Leastcommonfraud最罕见的欺诈

financialstatementfraudbutlargestfinancialimpact报表欺诈出现频率最小，但是对财务报表影响最大Category分类Examples案例%ofcasesreported比例MedianLoss(US$)平均损失（美元）Assetmisappropriations资产侵占Fraudulentinvoicing虚假发票Payrollfraud工资薪金欺诈91.5%150,000Corruption贪污Acceptingorpayingbribe

收受贿赂或行贿Engaginginabusinesstransactionwherethereisanundisclosedconflictofinterest涉及未披露的利益冲突交易30.8%538,000Financialstatementfraud报表欺诈Bookingfictitioussales记录虚假销售Recordingexpensesinthewrongperiod不恰当的费用记录期间10.6%2,000,000FraudSurveybyAFCE美国注册欺诈检查师协会对欺诈的研究DetrimentalEffectsofFraud

欺诈的不利影响Lossofconfidencebycustomers,lenders,regulators,stockholders

致使股东，顾客、贷款方、执法者信心受损Lossofsales,marketshare,influence 销售和市场份额的损失与影响Lossofaccesstofinancing 筹资能力的损失Withdrawalorrefusaloflicenses 许可权的驳回或者撤销DetrimentalEffectsofFraud

欺诈的不利影响Ejectionofmanagement 驱逐管理层Bankruptcy/liquidation 破产/清算Lossofinvestment 投资损失Increasedmanagementtimeandexpense 管理时间和费用的增长WhoCommitFraud?

欺诈产生原因

Successfulincareer

成功的职业经历Confident&conscientious

自信而尽责Ignores/circumventsinternalcontrols

忽视或者避开内部控制WhyPeopleCommitFraud?

欺诈产生原因©2008DeloitteToucheTohmatsuTheFraudTriangle

欺诈三要素Whygoodpeopledothewrongthing好人做坏事的原因

Pressure

压力Opportunities,Consequences,&LikelihoodofDetection

机会,后果,被发觉的可能性

Rationalization

合理性WhyPeopleCommitFraud?

欺诈产生原因Pressurescanbedividedinto压力可以分解为financialpressure(mostcommon),vices,work-relatedpressures,otherpressures 经济压力（最常见），恶习，工作压力，其他压力Opportunity机会lackoforcircumventionofcontrols 缺少控制或控制存在缺陷，难以防范或发现欺诈行为Inabilitytojudgeperformance 无法判断工作的质量WhyPeopleCommitFraud?

欺诈产生原因

Failuretodisciplinefraudperpetrators缺乏对欺诈者的处罚措施Lackofaccesstoinformation信息不对称Ignorance,apathy,andincapacity无知、漠视而能力不足Lackofanaudittrail审计制度不健全HowOccupationalFraudisCommitted?

Assetmisappropriation

欺诈产生过程－资产侵占Cash（现金）mosttargetedasset通过盗窃侵吞挪用公司已有的现金和其他资产targetincomingreceiptsorcashonhand 坐支挪用公司现金和现金收据等targetoutgoingdisbursementofcash 付款欺诈Non-cash（非现金）mosttargetedinventoryorotherphysicalassets 存货或者其他实物资产smallerproportion,targetedproprietaryinformationorsecurities 较小比例，重要的所有权信息或者证券Formsofcorruptioninorderoffrequency按发生频率列举贪污的形式conflictofinterest 利益冲突bribery 贿赂illegalgratuities

非法馈赠extortion

敲诈勒索HowOccupationalFraudisCommitted?

Corruption

欺诈产生过程－贪污Financialstatementfraud报表欺诈reportingfictitiousoroverstatedrevenue 虚假的或者夸大报告收入concealingorunderstatingliabilitiesorexpenses 隐瞒或者低估负债、费用timingdifferences 时间性差异Improperlyvaluingassets 不恰当的资产计价Failingtodisclosesignificantinformation 未披露重要信息HowOccupationalFraudisCommitted?

Financialstatementfraud

欺诈产生过程－报表欺诈DetectingOccupationalFraud

识别欺诈©2008DeloitteToucheTohmatsu提示突发事件内部审计内部控制外部审计警方提醒FraudPrevention

欺诈预防mostcosteffectivewaytoreducelossesfromfraud: 最有经济效益的减少欺诈损失的方法：Twofundamentalactivities 两种基本途径-creatingandmaintainingacultureofhonestyandintegrity

倡导诚实正直的企业文化-assessingtheriskoffraudanddevelopingconcreteresponsestominimizeriskandeliminateopportunity

评价欺诈风险并明确具体的对策以最小化风险、消除机会FraudPrevention

CreatingacultureofHonestyandIntegrity

欺诈预防－倡导诚实正直的企业文化Insistthattopmanagementmodelappropriatebehavior;最高管理当局坚持以身作则Hiretherightkindofemployees;雇佣诚实正直的员工Communicateexpectationsthroughouttheorganizationandrequireperiodicwrittenconfirmationofacceptanceofthoseexpectations;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Createapositiveworkenvironment;创造积极向上的工作环境Developandmaintaineffectivepoliciesforpunishingperpetratorsoncefraudoccurs针对欺诈者制定并实施性质行之有效的处罚政策A“bestpractices”ethicsprogramincludes

一种最有效的道德规范实践程序包括Writtencodeofconductapplicabletoallemployees;制定一套适用于所有雇员的书面行为规范Policyandprocedures;政策和程序Frequentemployeetraining;经常性的雇员培训Monito