商业欺诈风险防范培训讲义

nullnull© 2008 Deloitte Touche TohmatsuCorporate Fraud 商业欺诈 Rachel Layburn 崔 冰 Tina Wu 伍 毅 5 August 2008 2008年8月5日Objectives 目标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nullFraud Types 欺诈类型Occupational fraud 职业欺诈nullThe use of one’s occupation for personal enrichment through deliberate misuse or misapplication of the employing organization’s 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 TohmatsuOccupational Fraud 职业欺诈Occupational Fraud 职业欺诈Occupational Fraud 职业欺诈also known as employee embezzlement 亦名为职务侵占行为 victim of fraud is the employee’s 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Occupational Fraud 职业欺诈 职业欺诈Occupational 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，或其他资产时 establish dummy companies 雇员虚设卖方 Company assets go directly into fraudster’s 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Occupational fraud 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 fraudster’s 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3rd Party Fraud 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nullFraud 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 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nullFraud 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Detrimental 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Detrimental Effects of Fraud 欺诈的不利影响Ejection of management 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 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The Fraud Triangle 欺诈三要素Why People Commit Fraud? 欺诈产生原因© 2008 Deloitte Touche TohmatsuThe Fraud 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 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 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 of an audit trail 审计不健全How Occupational Fraud is Committed? Asset misappropriation 欺诈产生过程－资产侵占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 How Occupational Fraud is Committed? Corruption 欺诈产生过程－贪污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How Occupational Fraud is Committed? Financial statement fraud 欺诈产生过程－报表欺诈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 Committed? Financial statement fraud 欺诈产生过程－报表欺诈nullDetecting 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 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 Prevention Creating a culture of Honesty and Integrity 欺诈预防－倡导诚实正直的企业文化Fraud Prevention Creating 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 Communicate expectations throughout the organization and require periodic written confirmation of acceptance of those expectations; 在企业内部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 一种最有效的道德实践程序包括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 blowing 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 Prevention Assessing and mitigating the risk of fraud 欺诈预防－风险的评价与减轻Fraud Prevention Assessing 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nullDetection + Prevention = Savings 识别＋预防＝保障Conclusion 结论© 2008 Deloitte Touche TohmatsunullQuestions? 问题 © 2008 Deloitte Touche Tohmatsu