商業(yè)欺詐風(fēng)險防范培訓(xùn)講義(存儲版)
【正文】 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 Fraud Prevention 欺詐預(yù)防 ? most cost effective way to reduce losses from fraud: 最有經(jīng)濟效益的減少欺詐損失的方法： ? Two fundamental activities 兩種基本途徑 creating and maintaining a culture of honesty and integrity 倡導(dǎo)誠實正直的企業(yè)文化 assessing the risk of fraud and developing concrete responses to minimize risk and eliminate opportunity 評價欺詐風(fēng)險并明確具體的對策以最小化風(fēng)險、消除機會 169。 政策和程序 ? Frequent employee training。 2022 Deloitte Touche Tohmatsu Questions? 問題 169。 2022 Deloitte Touche Tohmatsu A “best practices” ethics program includes 一種最有效的道德規(guī)范實踐程序包括 ? Written code of conduct applicable to all employees。 2022 Deloitte Touche Tohmatsu Financial statement fraud 報表欺詐 ? reporting fictitious or overstated revenue 虛假的或者夸大報告收入 ? concealing or understating liabilities or expenses 隱瞞或者低估負(fù)債、費用 ? timing differences 時間性差異 ? Improperly valuing assets 不恰當(dāng)?shù)馁Y產(chǎn)計價 ? Failing to disclose significant information 未披露重要信息 How Occupational Fraud is Committed? Financial statement fraud 欺詐產(chǎn)生過程－報表欺詐 Detecting Occupational Fraud 識別 欺詐 169。 2022 Deloitte Touche Tohmatsu Who Commit Fraud? 欺詐 產(chǎn)生原因 ? Successful in career 成功的職業(yè)經(jīng)歷 ? Confident amp。 2022 Deloitte Touche Tohmatsu Occupational Fraud 職業(yè) 欺詐 職業(yè)欺詐 Direct （直接欺詐） ? when employee steals pany cash, inventory, tools and supplies or other assets 雇員盜取公司的現(xiàn)金，存貨，工具，材料或其他資產(chǎn)時 ? establish dummy panies 雇員虛設(shè)賣方 ? Company assets go directly into fraudster’s pockets without involvement of 3rd party 公司的資產(chǎn)直接落入欺詐者的腰包，不涉及第三方 169。 2022 Deloitte Touche Tohmatsu Fraud Types 欺詐類型 ..... ..... ..... Management
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