向员工进行资产处理.PPT

4.22 Detecting fraud Whistleblower: employees who reveal fraud or malpractice in a workplace The likelihood of fraud detection may have been increased by recent legislation in a number of countries that provides employment protection rights to whistleblowers. 4.23 Investigation of fraud There should be a fraud response plan(欺诈应急预案), a strategy for investigating and dealing with the consequences of frauds Investigation procedures: Establish the extent of loss Establish how the fraud occurred Consider who implicated in the fraud Assess the existing controls Certain actions such as ensuring the security of the records, securing of assets, suspending staff, changing password should be taken 5 Responsibility for detecting and preventing fraud It is the responsibility of the directors to prevent and detect fraud Ensure honest activities, safeguard assets Deter and detect fraud Ensure reliable financial information The responsibility of external auditor is only to express an opinion upon whether the financial statements give a true and fair view of the company. Has a reasonable expectation of detecting fraud Document his findings of fraud and report them to management May make the report to an appropriate authority May qualify his audit report accordingly 6 Money laundering Money laundering洗钱 将非法资金经过合法经营过程，以掩盖其原始来源，使之合法化 资金 贩毒、走私、贩卖军火、诈骗、盗窃、抢劫、贪污、偷税漏税等犯罪所产生的收入 洗钱渠道 　　1、在赌场以代币间接兑换； 　　2、购置流动性较强的商品； 　　3、匿名存款或购买不记名有价金融证券； 　　4、制造显失公平的进出口贸易； 　　5、注册皮包公司，虚拟贸易； 　　6、利用地下钱庄和民间借贷转移犯罪收入； 7. 购买保险 8. 假借贷 6.1 Risks associated with company’s product and services financial services authority英国金融服务管理局 Require warn the authority when discover illegal transactions Issue SYSC Handbook 英国金融服务管理局FSA，作为独立的非政府组织，拟成为英国金融市场统一的监管机构，行使法定职责，直接向英国财政部负责 6.4 6.5 Categories of criminal offence 1. Laundering洗钱 May defense As soon as possible after the transaction Before the transaction takes place 2. Failure to report知情不报 Must disclose to MLRO(反洗钱报告员) Or Provide SA