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Fraudulent Statements虚假信息 Topics主题 Defining financial statement fraud 财务欺诈的定义 Methods of financial statement fraud 财务欺诈的方式 Impact of financial statement fraud 财务欺诈的影响 Fraudulent financial statements虚假的财务报表 Internal controls内部控制 Proactive steps预防措施 Fraudulent non-financial statements虚假的非财务信息 Internal controls内部控制 Proactive step预防措施 Financial Statement Fraud财务欺诈 Associate intentionally misstates or omits dollar amounts or disclosures from financial statements for deceptive purposes 员工为了达到欺诈的目的在处理财务报表时故意出错，遗漏或隐瞒 Management manipulates the company’s accounting system to管理层利用公司的财务系统做以下行为: Conceal actual company performance 隐瞒公司的实际绩效状况 Maintain personal status/control 维护个人在公司的地位及控制 Preserve personal income维护个人工资奖金等 Impact of Financial Statement Fraud财务欺诈的影响 Undermines the financial reporting process 破坏财务报告程序 Weakens the confidence in capital markets 削弱对资本市场的信任 Results in less efficient capital markets 降低资本市场的效率 Negatively impacts economic growth and prosperity 对经济增长繁荣产生负面影响 Causes huge litigation costs 产生巨大的诉讼费用 Impact of Financial Statement Fraud财务欺诈的影响 Ruins careers of those involved in the fraud 涉及欺诈人员的职业生涯被毁 Results in bankruptcy or significant economic losses by the company engaged in the fraud 卷入欺诈中的公司遭遇破产或重大经济损失 Weakens public confidence and trust in the accounting/auditing profession 削弱公众对会计/审计职业的信任 Fictitious Revenues虚报收入 AOL Time Warner（时代华纳） Inflated sales by recording barter transactions and ads sold on behalf of others as revenue 通过将易货交易和代理广告销售记为收入，从而夸大销售 Boosted sales using “round-trip” deals with advertisers and suppliers 利用和广告商/供应商的“巡回”交易提高销售 Timing Differences利用时间差异 Increasing or decreasing earnings by recording sales and/or expenses during the incorrect accounting period 通过记录错误的会计期内的销售/费用开支来增加或降低收益 Red Flags危险信号 High growth and profitability especially when compared to the industry 非常高的销售增长和利润率，尤其当和行业相比的情况下 Reports of earnings and growth when operations can’t generate or shows negative cash flows 报告显示收入和增长，营运却没有产生或没有显示现金外流 Large,