ACCA-F1-Ch10-Identifying-and-prevending-fraud.pptx

ACCA-F1-Ch10-Identifying-and-prevending-fraud.pptx

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Chapter10Identifyingandpreventingfraud,Topiclist,1.Whatisfraud?

2.Potentialforfraud3.Implicationsoffraudfortheorganisation4.Systemsfordetectingandpreventingfraud5.Responsibilityfordetectingandpreventingfraud6.Moneylaundering,情形,代价,监测防范,Externalfraud：

反洗钱,产生,fraud,1Whatisfraud?

deprivationbydeceit（使用欺骗手段获取不当或非法利益）afalserepresentationoffactmadewiththeknowledgeofitsfalsity,orwithoutbeliefinitstruth,orrecklesslycareless,whetheritbetrueorfalse（故意、无意或大意的错报）,Twomaincategories,Removaloffundsorassetsfromabusiness（侵占资产）outrighttheftmoresubtlemeasures,e.g.overstatementofclaimsIntentionalmisrepresentationofthefinancialpositionofthebusiness（财务造假）omission,ormisrecording,1.1Removaloffundsorassets,TheftofcashEmployeeswithaccesstocashmaybetemptedtostealit.TheftofinventoryEmployeesmaypilfer（偷窃）itemsofinventory.,Removaloffundsorassets,PayrollfraudEmployees:

falsifytheirtimesheetsPayrolldepartment:

miscalculatepayslip,inflatetherateofpay,hoursAfictitiousmemberofstaffaddedtothepayrolllist,Removaloffundsorassets,Teemingandlading（截留挪用）theftofcashorchequereceiptssettingsubsequentreceiptsconcealsthetheftRelatestothesalesledger（&accountsreceivable）,Removaloffundsorassets,Fictitiouscustomers虚构客户amoreelaboratemethodofstealinginventoryBogusordersgoodsaredespatchedoncreditthecostofgoodsiseventuallywrittenoffasabaddebtCollusionwithcustomers与客户合谋reducetheprice,issueacreditorwriteoffadebtsuppressinvoices,orunder-recordquantitiesofgoodsInreturnforafinancialreward,Removaloffundsorassets,Bogussupplyofgoods虚构供应商Falselyinvoicegoods/servicesthatwereneversuppliedMaysetupapersonalcompanyasthesupplierPayingforgoodsnotreceived虚构/虚增供货issueinvoicesforlargerquantitiesofgoodsthanwereactuallydelivered,Removaloffundsorassets,Meetingbudgets/targetperformancemeasuresemployeesand/ormanagementsiphonoffandpocketanyprofitsinexcessofthetargetManipulationofbankreconciliationsandcashbooks如：

单位出纳私自将650000元拆借给亲友，而账面上未作反映。

由于亲友到期未还，致使账面亏空。

为掩饰而开出上述支票，日记账记支出和收入，银行对账单只有支出没有收入，形成长期未达账项。

Removaloffundsorassets,MisuseofpensionfundsorotherassetsE.g.usepensionfundsascollateralinobtainingloanfinanceDisposalofassetstoemployeesover-depreciatingacompanyassetsellingtoemployeesemployeepaysbelowmarketvalueforit,1.2Intentionalmisrepresentationofthefinancialpositionofthebusiness,Over-valuationofinventoryInventoryrecordsmaybemanipulatedDeliveriestocustomersmaybeomittedReturnstosuppliersmaynotberecordedObsolete（过时的）inventorymaynotbewrittenoff,营业成本=存货期初余额+购进存货成本-存货期末余额,利润表,资产负债表,盘点环节,虚增存货美国法尔莫公司舞弊案,米奇莫纳斯,买下第一家药店,收购299家药店，全国连锁,十年，“强力购买”,破产,辉煌建立基础:

未检查出来的存货高估和虚假利润。

注册会计师只对300家药店中的4家进行存货监盘，而且他们提前数月通知法尔莫公司他们将检查哪些药店。

Intentionalmisrepresentation,IrrecoverabledebtpolicymaynotbeenforcedFictitioussalesGenerationoffalseinvoicesOverchargingcustomersforgoodsorservicesSellinggoodstofriends（withapromiseofbuyingthembackatalaterdate）,虚增收入-东方电子财务舞弊案,用公司自有资金炒股，将炒股收益计入主营收入；修改客户合同、私刻客户印章，向客户索要空白合同、粘贴复印伪造合同；与客户串通，通过向客户汇款，再由客户汇回的方式，虚构销售收入。

“造假小组”1、证券部负责抛售股票提供资金2、公司经营销售部门负责伪造合同与发票3、公司财务部负责拆分资金和做假账,虚增收入-达尔曼财务舞弊案,西安达尔曼实业股份有限公司主要从事珠宝，玉器的加工和销售。

第一大股东为西安翠宝首饰集团公司（集体企业），实际由许宗林一手控制。

1997-2000年，达尔曼通过与大股东翠宝集团及下属子公司之间的关联交易虚构业绩，2000年仅向翠宝集团的关联销售就占到了当年销售总额的42.4。

虚增收入-达尔曼财务舞弊案,经查明，这些公司均是许宗林设立的壳公司，通过这种手法两年共虚构销售收入4.06亿元，占这两年全部收入的70以上，虚增利润1.52亿元。

2002-2003年，公司开始利用自行设立的大批壳公司进行自我交易。

年报显示，这两年公司前五名销售商大多是来自深圳的新增交易客户，而且基本都采用赊销挂账的方式，使得达尔曼的赊销比例由2000年的24上升到2003年的55。

Intentionalmisrepresentation,ManipulationofyearendeventsSalesmadejustbeforeyearendDelayingtherecordingofpre-year-endpurchasesofgoods,Intentionalmisrepresentation,UnderstatingexpensesManipulationofdepreciationfiguresApplyingincorrectratesorinconsistentpoliciesExample：

WorldCom,2Potentialforfraud,2.1Prerequisitesforfraud必要条件,Dishonest,Opportunity,Motivation,Fraud,舞弊三角,Dishonesty,Personalityfactorsahighneedforachievement,statusorsecurity;acompetitivedesiretogainadvantageoverothers;lowrespectforauthorityCulturalfactorsnationalorfamilialvalues,Motivation,ThepotentialrewardsofanactionThepotentialsanctionsofanaction,Whateffectstherewillbe?

PromotionneedsRemunerationneedsLoanfinanceneedsIPO/SEOneedsPersonalfinancialdifficulty,ReduceincometaxAfriendoftheCEOwanttobuyfirmsharesThecompanywanttobepurchasedatlessthanmarketvalue,Opportunity,aloopholeinthelaworcontrolsystemFraudsgoundetectedMakestheriskofdetectionacceptable,giventherewardsavailable,2.2Assessingtheriskoffraud,General/IndustryfeaturesTechnologydevelopmentNewlegislationEconomic/PoliticalchangesIncreasedcompetitionChangingcustomerneeds,OperatingenvironmentNewpersonnelNewsystemsOverseasoperationsRapidgrowthNewtech/productRestructuring,Externalfactors,Internalfactors,Assessingapproach,Indicatiors,Profitlevels/marginsdeviatingfromindustryProfitsTurnoverDemandStockpriceMarketopinionComplexstructuresOverseas/inter-company,SecretivebehaviorExpensivelifestylesLonghoursoruntakenholidaysAutocraticmanagementstyleLackofsegregationofdutiesLowstaffmorale,Businessrisks,Personnelrisks,Computerfraud,Thecomputerisfrequentlythevehiclethroughwhichfraudiscarriedout.,Lackoftraining,Computerhackers,Riskawareness,User-friendlyAndflexiblesystem,Assessingtheriskoffraud,ExternalfactorsInternalfactors,Dishonesty,Motivation,Opportunity,Businessrisks,Personnelrisks,Computerfraud,3Implicationsoffraudfortheorganisation,Removaloffundsorassetsfromabusiness,Effects?

Immediateeffects,Profitsarelower,Lesscashorfewerassets,Returnstoshareholdersmayfall,Longtermeffects,Operationaldifficulties,Collapse,Intentionalmisrepresentationofthefinancialposition,overstatement,distributetoomuchofitsprofits,shortfallsinworkingcapital,inaccurateknowledgeofavailableresources,Incorrectdecisions,investors,suppliers,Effects?

understatement,Returnstoinvestorsmayreduce,Sharepricemightfall,Accesstoloanfinancemayberestricted,4Systemsfordetectingandpreventingfraud,Prevention,Reasonsforfraud,Reasonsforpoorcontrols,Detection,Generalpreventionpolicies,Preventioninspecificbusinessareas,Managerandstaffresponsibilities,Availabilityofinformation,Whistleblowing,Investigationoffraud,Internalcontrols,Reasonsforfraud,IndustryincreasedcompetitionBusinessPersonnel:

extensiveauthorityOrganisation:

unclearresponsibility,lackofsupervisionStrategy:

rewardbyresultsChangesincircumstancestechnologyorinternalorganisationCertainareascashsales,Reasonsforpoorcontrols,ControlenvironmentalackofemphasisoncompliancealackofunderstandingofwhythecontrolsarerequiredStaffproblemsunderstaffing,poorqualityorpoorlymotivatedstaffChangesinseniorpersonnelEmphasisontheautonomy（自主权）ofoperationalmanagement,A.Preventionpolicies,GeneralEmphasisingethicsPersonnelcontrolsinterviewingandrecruitmentproceduresTrainingandfraudawarenesseducation,SpecificareasSegregationofdutiesProperdocumentationLimitationcontrolsProhibitedactionsInternalaudit,B.Internalcontrols,PhysicalcontrolsSegregationofdutiesAuthorisationpoliciesCustomersignaturesUsingwordsratherthannumbersDocumentation,SequentialnumberingDates（assistsincut-offtesting）StandardproceduresHolidaysRecruitmentpoliciesComputersecurity,C.Detection,ManagerandstaffresponsibilitiesOperationalmanagers-signsofpettyfraudFinancestaff-unusualitemsortrends,incompleteinformationPersonnelstaff-discontentorlowmorale,closepersonalrelationshipInternalauditstaff-systemsandcontrolsarethoroughlyreviewedExternalauditstaff-assesstheriskNon-executivedirectorsandauditcommittee,C.Detection,InformationCostandmanagementaccountingsystemsStaffmeetings,appraisalsandexitinterviewsWhistleblowingInvestigationFraudofficerfraudresponseplaninvestigatinganddealingwiththeconsequences,5Responsibilityfordetectingandpreventingfraud,Directors?

Auditors?

Inalimitedcompany,itistheresponsibilityofthedirectorstopreventanddetectfraud.,Theroleoftheauditor,isonlytoexpressanopinionuponwhetherthefinancialstatementsgiveatrueandfairviewofthecompanysfinancialsituationandresults.shoulddesignauditproceduressoastohaveareasonableexpectationofdetectingmisstatementsarisingfromfraudorerror.Inthecaseoffraud,theauditorsshouldconsiderwhetherthemattershouldbereportedtoanappropriateauthority.,6Moneylaundering,Moneylaunderingconstitutesanyfinancialtransactionswhosepurposeistoconcealtheoriginsoftheproceedsofcriminalactivity.这些犯罪活动主要包括：

贩毒、走私、诈骗、贪污、贿赂、逃税等,Moneylaundering,据国际货币基金组织统计，全球每年非法洗钱的数额约占世界国内生产总值的2%至5%，介于6000亿至1.8万亿美元之间，且每年以1000亿美元的数额不断增加。

洗钱者的伎俩,洗钱的步骤首先必须以某种名义储存，然后透过一连串的交易或是转帐，进入合法名义之下。

一种手段是将大笔的金钱分开存入数个以他人名义开设的帐户，这些帐户彼此互不相关，之后再透过汇款、开立支票等等方式转入犯罪者的名下，还透过跨国方式交易，甚至利用某些国家或地区可以开设保密帐户或公司之便，使查缉困难。

另一种方式是利用假名设立数个公司，将犯罪所得透过这些公司虚假的交易，例如将不值钱的东西以高价贩售给另一家公司，最后转入犯罪者的名下。

Moneylaunderingprocess,Placement存放disposaloftheproceedsintolegitimatebusinessactivityorproperty将犯罪得益放进金融体系内Layering掩藏thetransferofmoniesfrombusinesstobusinessorplacetoplacetoconcealtheoriginalsource将犯罪得益转换成另一种形式，例如从现金换成支票、贵重金属、股票、保险储蓄、物业等Integration整合将清洗后的财产如合法财产般融入经济体系,洗钱者的伎俩,“广告公司、咨询公司、饭店、超市、酒吧、宾馆、洗浴中心和夜总会等集中花现金的经营场所，都是洗钱的好地方。

这些行业的共同点是，拥有充裕的现金流，成本可大可小难以查证，且有自己的银行账号可以提现。

无论是黑钱还是公款，大多通过用支票付账后提现。

从表面看，这些都是正常的经营，毫无特殊之处。

但通过一进一出，支票就变成了现金，从公家或者不明账户流进个人腰包。

”调查中，一位税务专家如是说。

洗钱者的伎俩,现在有些人专门开洗浴中心、夜总会、广告公司来洗钱，有些还以洗钱为主业。

一家广告公司的老总说，比如，他们的客户要洗一笔钱，客户会与广告公司签下一份广告合同，合同上注明这笔钱用于该企业开新闻发布会，而这个新闻发布会根本是子虚乌有。

之后，企业会把支票打到广告公司进行套现，并得到广告公司的正规发票。

作为回报，广告公司一般会获得合同款20%的“活动费”。

一些常见的洗钱方式,旅行支票在赌场以代币兑换回现金无记名债券或期货古董珠宝或具价值收藏品购买保险期后取回或退保空壳公司的假买卖,Affectedcompaniesmust