商業(yè)欺詐風(fēng)險(xiǎn)防范培訓(xùn)講義-全文預(yù)覽
【正文】 欺詐 Noncash（非現(xiàn)金） ? most targeted inventory or other physical assets 存貨或者其他實(shí)物資產(chǎn) ? smaller proportion, targeted proprietary information or securities 較小比例，重要的所有權(quán)信息或者證券 169。 2022 Deloitte Touche Tohmatsu The Fraud Triangle 欺詐三要素 Why good people do the wrong thing 好人做壞事的原因 Pressure 壓力 Opportunities, Consequences, amp。 2022 Deloitte Touche Tohmatsu Detrimental Effects of Fraud 欺詐的不利影響 ? Loss of confidence by customers, lenders, regulators, stockholders 致使股東，顧客、貸款方、執(zhí)法者信心受損 ? Loss of sales, market share, influence 銷(xiāo)售和市場(chǎng)份額的損失與影響 ? Loss of access to financing 籌資能力的損失 ? Withdrawal or refusal of licenses 許可權(quán)的駁回或者撤銷(xiāo) 169。 2022 Deloitte Touche Tohmatsu 3rd Party Fraud 第三方欺詐 ? Not much public information available 公開(kāi)信息不齊全 ? Frauds are mitted in various ways 多種方式的欺詐 ? Financial impact is limited 欺詐對(duì) 公 財(cái)務(wù)影響有限 ? Widely prevented through proper internal control and occupational deterrence 防范措施包括適當(dāng)?shù)膬?nèi)部控制和職業(yè)制止 Fraud Survey by ACFE 美國(guó)注冊(cè)欺詐檢查師協(xié)會(huì)對(duì)欺詐的研究 Three major categories of fraud 欺詐主要分為三大類(lèi) ? asset misappropriation 侵吞資產(chǎn) ? corruption 貪污 ? financial statement fraud 報(bào)表欺詐 169。 2022 Deloitte Touche Tohmatsu Occupational Fraud 職業(yè) 欺詐 169。 Those acts perpetrated by an officer or employee where the principal benefits of the act are derived by the pany. 通過(guò)公司總監(jiān)或員工的欺詐行為，公司獲得大部分利益。 2022 Deloitte Touche Tohmatsu Corporate Fraud 商業(yè)欺詐 Rachel Layburn 崔 冰 Tina Wu 伍 毅 5 August 2022 2022年 8月 5日 169。 2022 Deloitte Touche Tohmatsu 169。 Those acts perpetrated by a third party against the pany. 第三方對(duì)公司進(jìn)行的欺詐行為 。 Abuse 169。 2022 Deloitte Touche Tohmatsu Occupational fraud 職業(yè)欺詐 Indirect（間接欺詐） ? when employees take bribes, kickbacks from vendors
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