文档介绍：© 2008 Deloitte Touche Tohmatsu
Corporate Fraud
商业欺诈
Objectives 目标
Understanding fraud
认识欺诈
Why mit fraud?
欺诈产生的原因
How fraud mitted?
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
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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 pany.
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 pany.
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 anization’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’anization
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 pany 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 panies
pany 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 made anizations 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
Not much public information available
公开信息不齐全
Frauds mitted in various ways
多种方式的欺诈
Fin