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1、 2008 Deloitte Touche Tohmatsu,Corporate Fraud 商业欺诈Rachel Layburn 崔 冰Tina Wu伍 毅5 August 20082008年8月5日,Objectives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,Occupational fraud职业欺诈,The use of ones occupa
2、tion 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 Touche Tohmatsu,Occupational Fraud职业欺诈,Occupational Fraud职业欺诈,also k
3、nown 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 schemes 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,Occupa
4、tional Fraud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 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,Indi
5、rect（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 employer 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,Not much public information availa
6、ble 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 Survey by ACFE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 corrupt
7、ion贪污 financial statement fraud报表欺诈,2008 Deloitte Touche Tohmatsu,Fraud 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 financial 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,Fraud Survey by AFCE美国注册欺诈检查师协会对欺诈的研究,De
8、trimental Effects of Fraud欺诈的不利影响,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,Ejection of manageme
9、nt驱逐管理层Bankruptcy/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?欺诈产生原因,2008 Deloitte Touche Tohmatsu,The Fr
10、aud Triangle欺诈三要素,Why good people do the wrong thing好人做坏事的原因,Pressure 压力,Opportunities,Consequences,&Likelihood of Detection机会,后果,被发觉的可能性,Rationalization合理性,Why People Commit Fraud?欺诈产生原因,Pressures can be divided into压力可以分解为financial pressure(most common),vices,work-related pressures,other pressures
11、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,apathy,and incapacity 无知、漠视而能力不足Lack o
12、f 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 targeted inventory or other physical assets存货或
13、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?Corruption欺诈产生过程贪污,Financial statement fraud
14、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 Committed?Financial statement fraud欺诈产生过程报表欺诈,Det
15、ecting Occupational Fraud识别欺诈,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,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 honesty and integrity 倡导诚实正直的企业文化-assessing the ris
16、k 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欺诈预防倡导诚实正直的企业文化,Insist that top management model appropriate behavior;最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Com
17、municate 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 occu
18、rs 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;经常性的雇员培训Monitoring of employee compliance;监控雇员行为的合规性Use of an ethics Hot-line or Whistle blowi
19、ng system;使用道德规范热线或者匿名检举制度Use of Internal Audit;采用内部审计制度Fraud strategy 欺诈策略,Fraud Deterrence阻止欺诈,Fraud PreventionAssessing and mitigating the risk of fraud欺诈预防风险的评价与减轻,Accurately identifying sources and measuring risks 准确识别欺诈源头并评价风险Implementing appropriate preventative and detective controls 实施适当的防范并发现欺诈的控制Creating widespread monitoring by employees 发动雇员进行全面监督Installing independent checks,including an effective audit function 实施独立稽核，包括进行有效的审计,Detection+Prevention=Savings识别预防保障,Conclusion结论,2008 Deloitte Touche Tohmatsu,Questions?问题,2008 Deloitte Touche Tohmatsu,
