商業(yè)欺詐風(fēng)險(xiǎn)防范培訓(xùn)講義(參考版)
2025-01-14 21:24本頁面
【正文】 2022 Deloitte Touche Tohmatsu Questions? 問題 169。 采用內(nèi)部審計(jì)制度 ? Fraud strategy 欺詐 策略 Fraud Deterrence 阻止欺詐 169。 監(jiān)控雇員行為的合規(guī)性 ? Use of an ethics Hotline or Whistle blowing system。 政策和程序 ? Frequent employee training。 2022 Deloitte Touche Tohmatsu A “best practices” ethics program includes 一種最有效的道德規(guī)范實(shí)踐程序包括 ? Written code of conduct applicable to all employees。 在企業(yè)內(nèi)部宣傳管理當(dāng)局對雇員的要求，并要求雇員就是否達(dá)到管理當(dāng)局的期望進(jìn)行定期的書面匯報(bào) ? Create a positive work environment。 最高管理當(dāng)局堅(jiān)持以身作則 ? Hire the right kind of employees。 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(jì)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(shí)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(jià)欺詐風(fēng)險(xiǎn)并明確具體的對策以最小化風(fēng)險(xiǎn)、消除機(jī)會(huì) 169。 2022 Deloitte Touche Tohmatsu Financial statement fraud 報(bào)表欺詐 ? reporting fictitious or overstated revenue 虛假的或者夸大報(bào)告收入 ? concealing or understating liabilities or expenses 隱瞞或者低估負(fù)債、費(fèi)用 ? timing differences 時(shí)間性差異 ? Improperly valuing assets 不恰當(dāng)?shù)馁Y產(chǎn)計(jì)價(jià) ? 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(bào)表欺詐 Detecting Occupational Fraud 識別 欺詐 169。 2022 Deloitte Touche Tohmatsu How Occupational Fraud is Committed? Asset misappropriation 欺詐產(chǎn)生過程－資產(chǎn)侵占 Cash （現(xiàn)金） ? most targeted asset 通過盜竊侵吞挪用公司已有的現(xiàn)金和其他資產(chǎn) ? target ining receipts or cash on hand 坐支挪用公司現(xiàn)金和現(xiàn)金收據(jù)等 ? target outgoing disbursement of cash 付款欺詐 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 informat
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