《国际商业中的会计 ACCOUNTANT IN BUSINESS》课件PPT10 Identifying and preventing fraud.ppt

Topic list What is fraud Potential for fraud Implications of fraud for the organization Systems for detecting and preventing fraud Responsibility for detecting and preventing fraud Study guide:fraud and fraudulent behavior and their prevention in business 1: explain the circumstances under which fraud is likely to arise2: identify different types of fraud in the organization3:explain the implications of fraud for the organization4: explain the role and duties of individual managers in the fraud detection and prevention process. First: what is fraud? 1: removal of funds or assets from a business 2: intentional misrepresentation of the financial position of the business Second: potential for fraud Third: implications of fraud for the organization1: removal of funds or assets from a business2: intentional misrepresentation of the financial position of the business Fourth: systems for detecting and preventing fraud 1: prioritizing prevention 2: reasons for fraud 3: reasons for poor controls 4: general prevention policies 5: prevention of fraud in specific business areas Fourth: systems for detecting and preventing fraud Fifth: responsibility for detecting and preventing fraud 1: the responsibility of directors2: the role of the auditor End of Chapter 10 ? The McGraw-Hill Companies, Inc., 2002 McGraw-Hill/Irwin Slide 10-* 10 Identifying and preventing fraud Exh. 10.1 1: prerequisites for fraud 2: assessing the risk of fraud 3: potential for computer fraud 6: detection and prevention 7: internal controls 8: physical controls 9: segregation of duties 10: authorization policies 11: customer signatures 12: using words rather than numbers 13: documentation 14: sequential numbering 15: dates 17: holidays 16: standard procedures 18:recruitment policies 19: computer security 20: manager and staff responsibilities 21: availability of information 22: whistle blowing 23: investigation of fraud ? The McGraw-Hill Companies, Inc., 2002 McGraw