商业欺诈风险防范培训讲义.pptVIP

? 2008 Deloitte Touche Tohmatsu ???????????????????????????????? ? 2008 Deloitte Touche Tohmatsu Corporate 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 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 ..... ..... ..... Management Fraud 管理层欺诈 Employee Fraud 员工欺诈 3rd Party Fraud 第三方欺诈 Those acts perpetrated by an officer or employee where the principal benefits of the act are derived by the individual. 通过公司总监或员工的欺诈行为，个人获得大部分利益。 Those acts perpetrated by a third party against the company. 第三方对公司进行的欺诈行为。 Those acts perpetrated by an officer or employee where the principal benefits of the act are derived by the company. 通过公司总监或员工的欺诈行为，公司获得大部分利益。 Occupational fraud 职业欺诈 What is occupational fraud? 职业欺诈的定义？ The 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 Tohmatsu 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 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 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 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