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1、<p><b> 如何防止欺詐?</b></p><p> 摘要:欺詐的范圍可以從輕微的員工偷竊推廣到非生產(chǎn)性行為侵占資產(chǎn)與財(cái)務(wù)報(bào)告舞弊。欺詐的風(fēng)險(xiǎn)的減少可以通過檢測(cè)和預(yù)防措施的結(jié)合來完成。此外,預(yù)防和威懾措施能花費(fèi)更少的時(shí)間和所需的費(fèi)完成欺詐檢測(cè)和調(diào)查。在這篇文章中提供的防止欺詐的信息通常是適用于欺詐行為。當(dāng)然,在防止欺詐行為時(shí)何種程度上欺詐和控制應(yīng)用那種防止欺詐的手段,對(duì)于
2、較復(fù)雜的欺詐手段的應(yīng)用較為復(fù)雜的防欺詐方法。</p><p> 關(guān)鍵詞:防欺詐 欺詐的預(yù)防 控制 會(huì)計(jì)分析 職位描述</p><p><b> 內(nèi)部控制結(jié)構(gòu)體系</b></p><p> 最近,在審計(jì)文學(xué)上,已經(jīng)出現(xiàn)了一個(gè)新詞——fraudproofing。這個(gè)詞可以翻譯為抗?jié)B透性欺詐。不幸的是,雖然任何實(shí)體希望
3、不受欺詐,我們必須承認(rèn),這是不可能的,因?yàn)闆]有完善的內(nèi)部控制系統(tǒng)就不能完全消除被欺詐的風(fēng)險(xiǎn)。所謂的抗?jié)B透性欺詐代表的是將被欺詐的風(fēng)險(xiǎn)降到最低的一種方法。</p><p> 在了解的許多可以有助于降低欺詐風(fēng)險(xiǎn)的因素中,第一步就是確定戰(zhàn)略,防止欺詐。之后所實(shí)施的必要政策都是為了減少威脅。這些政策中最重要的,最常見的就是在企業(yè)中存在一個(gè)良好的內(nèi)部控制系統(tǒng)。</p><p> 對(duì)于存在于經(jīng)典內(nèi)
4、部控制的系統(tǒng)中的各種控件??梢詫⑵浠究刂品譃槿齻€(gè)層次:物理訪問控制,工作說明,會(huì)計(jì)核對(duì)和分析。</p><p> 這種控制的形式可能看起來微不足道,但他們對(duì)于防止欺詐的貢獻(xiàn)比其他方法更加的大。我們可以在這里列出這種最經(jīng)典的控制形式是:鎖定門和空間,保存文件,計(jì)算機(jī)安全系統(tǒng)(訪問卡,記錄時(shí)間的入境和出境),或多或少的復(fù)雜的電子監(jiān)控系統(tǒng),同時(shí)考慮到該公司可以負(fù)擔(dān)得起的話也可以加入語音識(shí)別系統(tǒng)和虹膜掃描。</
5、p><p> 原則上,在接入公司網(wǎng)絡(luò)系統(tǒng)中的用戶應(yīng)該應(yīng)該是為他工作的人,比如員工。</p><p> 當(dāng)然這些物理訪問限制不能保證完全的去除欺詐風(fēng)險(xiǎn),但卻會(huì)大大的降低這種風(fēng)險(xiǎn)。</p><p> 首先,大部分的欺詐行為都涉及實(shí)際存在的行為發(fā)生,無論它是?關(guān)于資產(chǎn)挪用或?的還是關(guān)于正確維護(hù)的。</p><p> 其次,物理訪問控制是最明顯的
6、控制方式。無論是誰打算實(shí)施欺詐,即使他們通過了物理訪問控制,并通過公司的網(wǎng)路發(fā)送一個(gè)信號(hào),而公司會(huì)存在著其他形式的控制阻止他們。</p><p> 第三,即使物理訪問控制并不能防止欺詐,也將有助于更準(zhǔn)確地了解發(fā)生了什么,有助于發(fā)現(xiàn)肇事者。</p><p> 所謂職位描述形式,就是清晰地勾勒出了一個(gè)雇員應(yīng)該執(zhí)行什么職責(zé),它對(duì)于公司是一個(gè)重要的工具,防止欺詐。最常見的控制就是員工不履行工作
7、描述以外的職責(zé)。</p><p> 事實(shí)上,工作描述是一個(gè)對(duì)任務(wù)分離的工具。有一個(gè)經(jīng)典的例子說,職責(zé)分離是指雇員誰是resposanble對(duì)象和誰是禁止辦理登記帳戶上操作的對(duì)象。</p><p> 在這里,我們必須包括提到工作描述,員工必須接受年度vacantion。</p><p> 提高效率,通過工作描述的控制是非常重要的,任何公司,工作描述的是開發(fā)一個(gè)綜
8、合的方式,即發(fā)展應(yīng)該考慮到活動(dòng)的人比其他覆蓋。</p><p> 雖然作用的職務(wù)說明已被許多專家,在許多公司里他們被忽視或低估考慮到他們是在使用最少的文件。在有些情況下工作描述的開發(fā),但他們忽略了雇主。事實(shí)上,當(dāng)員工開始做的事情是不恰當(dāng)?shù)臅r(shí)刻是作為商業(yè)領(lǐng)袖擔(dān)心。此外,同樣的員工,除非他們是獎(jiǎng)勵(lì)他們做什么,這是可能的,他們可能會(huì)找到理由偷。</p><p> 因?yàn)檫@個(gè)原因,好喜歡工作說明
9、,開發(fā)時(shí),是必要的,和員工同意并遵守其內(nèi)容。</p><p> 雖然它似乎是無關(guān)的欺詐行為,我們必須表明,欺詐將容易發(fā)現(xiàn),當(dāng)她停止生產(chǎn)了一段時(shí)間。</p><p> 第三類控制為出發(fā)點(diǎn)的思想,達(dá)到其目的,如果不是欺詐檢測(cè),即如果因欺詐行為是很好的隱藏。幸運(yùn)的是,控制與會(huì)計(jì)分析使困難甚至不可能隱瞞欺詐。</p><p> 在會(huì)計(jì)類控件包括支票和銀行報(bào)表接收/發(fā)送
10、/商業(yè)伙伴和同步進(jìn)行分析和綜合會(huì)計(jì)。有關(guān)的確切性質(zhì),會(huì)計(jì)分析,它們的性質(zhì)取決于運(yùn)營(yíng)公司。有可能是一個(gè)分析的時(shí)間變化的資產(chǎn)負(fù)債表,損益分析,銷售分析上的地理區(qū)域,分析成本等也是基于會(huì)計(jì)信息分析。</p><p> 當(dāng)然,大多數(shù)這些測(cè)試并不總是發(fā)現(xiàn)欺詐行為,但對(duì)管理決策或驗(yàn)證的準(zhǔn)確性,會(huì)計(jì)記錄。</p><p> 但是,不管什么原因的進(jìn)行控制,是建立,他們可以揭示存在舞弊的可能。</
11、p><p> 一旦建立良好的內(nèi)部控制制度,為同一目的——欺詐的預(yù)防和檢測(cè),我們確定了如何監(jiān)管的行為像一個(gè)二級(jí)控制。</p><p> 作為一個(gè)欺詐的預(yù)防機(jī)制,良好的監(jiān)管要求:認(rèn)識(shí)欺詐的可能性;</p><p> 存在和執(zhí)行明確的程序批準(zhǔn),重新檢查和恢復(fù);認(rèn)識(shí)欺詐的可能性也許是起點(diǎn)在發(fā)展中國(guó)家的欺詐</p><p> 防治策略。監(jiān)事應(yīng)當(dāng)認(rèn)識(shí)
12、到,一個(gè)不尋常的事件始終是一個(gè)風(fēng)險(xiǎn)的錯(cuò)誤發(fā)生。它?的投訴來自客戶或供應(yīng)商,不符,沒有找到一個(gè)解釋和錯(cuò)誤報(bào)告的審核。在這種情況下,如果主管不知道可能發(fā)生錯(cuò)誤的風(fēng)險(xiǎn),它發(fā)生的很高。</p><p> 在欺詐的可能性的認(rèn)識(shí),主管必須真的監(jiān)督。在分類監(jiān)管行動(dòng)包括:確認(rèn)和執(zhí)行明確的程序,審批業(yè)務(wù),復(fù)核工作的一些員工和恢復(fù)活動(dòng)。此外,該反應(yīng)的一個(gè)公司面前的欺詐應(yīng)減少潛在的未來。因此,公司必須啟動(dòng)一個(gè)程序調(diào)查這些事件,采取適
13、當(dāng)?shù)男袆?dòng)誰對(duì)那些犯下欺詐行為,建立和實(shí)施新的程序和控制執(zhí)行特定任務(wù)記得員工職責(zé)和規(guī)則,給予他們進(jìn)入公司。</p><p><b> 2.審計(jì)和詐騙</b></p><p> 最后一級(jí)的內(nèi)部控制制度,在防止舞弊審計(jì),內(nèi)部和外部。內(nèi)部審計(jì)人員執(zhí)行的活動(dòng),這是確定的最高級(jí)別的公司管理。在他們的具體任務(wù)可能上市:發(fā)現(xiàn)欺詐行為,建立機(jī)制,防止欺詐。在這方面,應(yīng)該指出的是,所
14、有組織的內(nèi)部審計(jì)人員發(fā)布規(guī)則欺詐。與內(nèi)部審計(jì),外部審計(jì)是獨(dú)立的,即他是公司的職員。幸運(yùn)的是,審計(jì)的作用已使可能包括在他們的目標(biāo)檢測(cè)欺詐行為,雖然只有像操作從試驗(yàn)的證據(jù)是。然而,它幾乎是普遍接受的,盡管所有的規(guī)則和程序,在世界上,如果人是不誠(chéng)實(shí)的,他們總是會(huì)找到辦法干掉他們。沒有工具審計(jì)師維護(hù)前面有一個(gè)客戶端誰試圖詐騙犯罪。最安全的方法保護(hù)自己是確保了可靠的客戶。然而,許多審計(jì)事務(wù)所忽略這。審計(jì)人員應(yīng)采取負(fù)責(zé)任的態(tài)度,并表現(xiàn)出共同的意義不
15、是應(yīng)付的愿望,公司愿意訴諸托詞。否則,你可以達(dá)到的情況下,投資者不再相信公司或?qū)徲?jì)事務(wù)所。避免這種情況-忽視-行業(yè)已經(jīng)采取步驟,恢復(fù)投資者的信心。因此,近年來,關(guān)注的監(jiān)管和學(xué)術(shù)考慮審計(jì)委員會(huì)成立以來的信念,財(cái)務(wù)報(bào)告的質(zhì)量取決于特色的審計(jì)委員會(huì)。審計(jì)委員會(huì)的任務(wù)是選擇的審計(jì)公司。如果審計(jì)委員會(huì)成員信譽(yù)取決于審計(jì)人員的素質(zhì),?特派團(tuán),審計(jì)委員會(huì)顯然關(guān)注在選擇好的審計(jì)。審</p><p> 此外,市場(chǎng)變得越來越重要了
16、在可靠性方面發(fā)表的審計(jì)意見的審計(jì)事務(wù)所。因此,分析多例破產(chǎn)的企業(yè)在英國(guó)和美國(guó),我們發(fā)現(xiàn)審計(jì)不是一個(gè)符號(hào)遠(yuǎn)遠(yuǎn)超過安全的金融分析,確定健康的企業(yè):大多數(shù)公司財(cái)務(wù)報(bào)表的認(rèn)證合格存活和大多數(shù)企業(yè)已經(jīng)破產(chǎn)甚至如果財(cái)務(wù)報(bào)表的認(rèn)證不合格。</p><p> 因此,審計(jì)委員會(huì)沒有出現(xiàn)?作出保證,欺詐行為將會(huì)消失。然而,這些委員會(huì)必須評(píng)估是否公司?人員發(fā)現(xiàn)欺詐的風(fēng)險(xiǎn),如何采取措施打擊欺詐的實(shí)施和欣賞的消息發(fā)送的經(jīng)理人員。特征檢測(cè)
17、和防止欺詐行為可確定在小公司,因?yàn)檫@些公司都?不存在法律要求認(rèn)證的財(cái)務(wù)報(bào)表。但更多的這些公司應(yīng)該擔(dān)心欺詐的可能性,有更大的風(fēng)險(xiǎn)無法偵測(cè)。然而,這些公司可提供的會(huì)計(jì)和auditong企業(yè)與其他各種服務(wù),幫助預(yù)防和發(fā)現(xiàn)欺詐行為。因此,這些服務(wù)可以上市類:人員培訓(xùn),審查內(nèi)部控制,控制現(xiàn)金,資產(chǎn)核實(shí),就業(yè)輔導(dǎo)人員,任務(wù),提高信心的員工。員工培訓(xùn)作為出發(fā)點(diǎn)的思想,一個(gè)公司的員工?第一次聽到一些欺詐行為或行動(dòng)可能產(chǎn)生不利影響的活動(dòng)的公司,他們受雇。
18、因此,他們的培訓(xùn)應(yīng)集中在以下領(lǐng)域:為什么發(fā)生欺詐,如何識(shí)別欺詐和做什么,如果他們懷疑欺詐。我們知道,在小企業(yè)內(nèi)部控制,是很好的調(diào)整。因?yàn)檫@個(gè)原因,這是建議的干預(yù),外部專家審查內(nèi)部控制制度并提出解決方案,提高它。</p><p> 在其頻率,它是發(fā)現(xiàn)欺詐涉及公司財(cái)政部最常發(fā)生,因此是絕對(duì)必要的注重行動(dòng)的業(yè)務(wù)現(xiàn)金及銀行。控制資產(chǎn)設(shè)核查現(xiàn)金交易,因?yàn)榭赡軐?dǎo)致對(duì)濫用或利用他們實(shí)現(xiàn)欺詐。此外,資產(chǎn)可以被破壞或盜竊的員工。
19、咨詢公司雇傭員工是必要的,所有的時(shí)間,因?yàn)樗前l(fā)現(xiàn),小公司不花太多的錢在招聘或獲得參考資料或信息犯罪記錄或?qū)I(yè)或心理測(cè)試潛在員工。有研究顯示,7%的員工具有盜竊或欺詐行為在工作場(chǎng)所,什么建議,正變得越來越必要檢查所有潛在的雇員雇用他們之前。因?yàn)槲覀兛吹缴厦?,職?zé)分離是一個(gè)肯定的方式防止欺詐行為,可能是由員工。不幸的是,小公司的操作不能實(shí)現(xiàn)因?yàn)樯贁?shù)員工。出于這個(gè)原因,經(jīng)理有義務(wù)嚴(yán)格監(jiān)控員工?活動(dòng)如果它包含許多任務(wù)。最后,之間的信任<
20、/p><p> 雇員的小企業(yè)是一個(gè)因素,有助于正確運(yùn)作的公司,也是一個(gè)因素,可能有助于生產(chǎn)的欺詐行為,特別是通過削弱控制和關(guān)聯(lián)與每個(gè)其他委員會(huì)的違法行為?;谶@些發(fā)現(xiàn),小企業(yè)業(yè)主應(yīng)采取以下措施,旨在防止和偵查欺詐:</p><p> 學(xué)生會(huì)計(jì)或?qū)徲?jì)驗(yàn)證會(huì)計(jì)事務(wù)所;</p><p> 限制進(jìn)入銀行賬戶和定期進(jìn)行交叉核對(duì)銀行;采取適當(dāng)措施保護(hù)資產(chǎn);</p>
21、<p> 改進(jìn)程序選拔和招聘;</p><p> 建立報(bào)告程序發(fā)現(xiàn)員工欺詐。</p><p><b> 3.結(jié)論</b></p><p> 作為一個(gè)后果,更頻繁的財(cái)務(wù)丑聞造成的管理者?的欺詐和不受欺詐的員工在較低水平,欺詐的生產(chǎn)不能防止內(nèi)部和外部審計(jì)或?qū)徍宋瘑T會(huì)的存在,出現(xiàn)了協(xié)會(huì)注冊(cè)舞弊審核師的作用是減少一些欺詐,提供信心
22、,公眾的完整性和客觀性的職業(yè)。這些專家協(xié)助審計(jì)委員會(huì)和管理監(jiān)督活動(dòng),直接或在自己的能力,作為小組的成員的內(nèi)部和外部審計(jì)。事實(shí)上,這些專業(yè)人員的實(shí)際經(jīng)驗(yàn)和能力識(shí)別舞弊,公司幾乎不可能由他們的員工。除了咨詢工作的風(fēng)險(xiǎn)評(píng)估和實(shí)施措施,偵查欺詐,欺詐專家可以進(jìn)行調(diào)查被指控或涉嫌欺詐案件和傳達(dá)的結(jié)果,這些調(diào)查的適當(dāng)水平的管理,審計(jì)委員會(huì)或董事會(huì),由于欺詐性質(zhì)的個(gè)人參與。以后出現(xiàn)的這些專業(yè)人員越來越多地專業(yè)從事欺詐檢測(cè),重要的是內(nèi)部和外部審計(jì)進(jìn)行業(yè)
23、務(wù)和專業(yè)懷疑在這個(gè)意義上,它必須始終從開始的前提是,欺詐可能發(fā)生什么經(jīng)驗(yàn),他們?cè)诠?,即使他們有信心在誠(chéng)信管理。</p><p> HOW TO PREVENT FRAUD?</p><p> Ionela – Corina Chersan</p><p> “Alexandru Ioan Cuza” University of Ia?i</p>
24、<p> Abstract: Fraud can range from minor employee theft and unproductive behavior to misappropriation of assets and fraudulent financial reporting. The risk of fraud can be reduced through a combination of preven
25、tion and detection measures. Moreover, prevention and deterrence measures are much less costly than the time and expense required for fraud detection and investigation. The information presented in this document generall
26、y is applicable to entities of all sizes. However, the degree to which c</p><p> Keywords: fraud proofing, fraud prevention, control, accounting analysis, job descriptions,</p><p> su
27、pervision</p><p> JEL Classification: K22, K14, M40</p><p> 1. THE STRUCTURE OF INTERNAL CONTROL SYSTEM</p><p> Recently, in the auditing literature, has appeared a new word - fr
28、audproofing. This word can be translated by impermeability to fraud. Unfortunately, although any entity wishes to be impervious to fraud, we must recognize that it is impossible because no internal control system cannot
29、full eliminate risk of fraud. What is possible and desirable is that the so-called fraudproofing to represent a way to reduce the risk of fraud to a minimum.</p><p> Understanding the many factors that can
30、contribute to the risk of fraud is first step in defining a strategy to prevent fraud. After it is necessary to be implemented policies to reduce threats. Between these policies, the most important and in the same time t
31、he most common is the existence of a good internal control system.</p><p> A variety of controls exist in the classical systems of internal control. The most relevant basic controls are grouped into three c
32、ategories7: physical access control, job descriptions, and accounting reconciliations and analyses.</p><p> The best known forms of this control may already seem trivial, but they contribute more than other
33、s to protect against fraud. We can list here: locking doors and spaces where are preserved documents, computerized security systems (access card that record time of entry and exit), electronic surveillance systems, more
34、or less sophisticated, taking into account investment which the company can afford (voice recognition systems and even iris scanning).</p><p> In principle, the access in the firm should be allowed only to
35、those who must work within it, especially employees.</p><p> Certainly this physical access restriction will not ensure a total removal of the risk of fraud, but will decrease this risk considerably.</p&
36、gt;<p> First, most frauds involve the physical presence of the perpetrator where it occurs, whether it?s about assets misappropriated or it?s about incorrect book keeping.</p><p> Secondly, physica
37、l access control is the most visible form of control for those who intend to commit fraud by sending them a signal of the very probable existence of other forms of control, which is likely to discourage them.</p>
38、<p> Thirdly, even if this form of control does not prevent fraud, it will help more accurate understanding of what happened and to discover the perpetrator by restricting number of suspects.</p><p>
39、Formal, job description clearly outlines what duties should perform an employee, being an important tool to prevent fraud. Most often, employees do not perform duties outside of their job description. Those who do is to
40、be category carefully monitored.</p><p> In fact, the job description is a tool for separation of tasks. A classical example of separation of duties refers to an employee who is resposanble for an object an
41、d to whom is forbidden to handle registration in accounts of operations on that object.</p><p> Here we must include mention of the job description that the employee must receive annual vacantion.</p>
42、<p> To increase efficiency through job description control is important, for any company, that job descriptions to be developed in an integrated manner, in that the development should be take account of the acti
43、vities of persons other than covered.</p><p> While the role of job descriptions has been stated by many experts, in many companies they are ignored or underestimated considering that they are among the lea
44、st used documents. There are situations where job descriptions are developed, but they are ignored by employers. In fact, when employees start to do things that are not appropriate is the moment as business leaders to be
45、come worried. In addition, the same employees, unless they are rewarded for what they do, it is possible that they might</p><p> For this reason it is good like job descriptions to be developed when is nece
46、sary, and employees to agree with them and to comply their contents.</p><p> Although it seems to be unrelated to fraud, we must show that a fraud will be easily discovered when she cease to produce for som
47、e time.</p><p> The third category of controls has as starting point the idea that a fraud reaches its purpose if not detected, ie if the result of fraudulent action is well concealed. Fortunately, controls
48、 and accounting analysis make difficult or even impossible to conceal fraud.</p><p> In the category of accounting controls are included the checks and bank statements received/transmitted from/to business
49、partners and crosschecking between analytical and the synthetic accounting. Regarding the exact nature of accounting analysis, they depend on the nature of operations company. There may be an analysis of the temporal var
50、iation of balance sheet items, analysis of profit and loss, sales analysis on geographic areas, analyze the costs and other which also are based on analysis of</p><p> Of course, most of these tests are not
51、 always made to detect fraud, but for making managerial decisions or to verify the accuracy of accounting records.</p><p> But, whatever the reason of the performing this controls, is established that they
52、can reveal the existence of possible fraud.</p><p> Once established a good system of internal control, for the same purpose - fraud prevention and detecting, we identified the supervision how acts like a s
53、econd level of control.</p><p> As a fraud prevention mechanism, a good supervision requires: awareness of the possibility of fraud;</p><p> existence and implementation of clear procedures f
54、or approval, re-checking and recovery; Awareness of possibility of fraud is perhaps the starting point in developing a fraud</p><p> prevention strategy. Supervisors should be aware that an unusual event is
55、 always a risk bearer as an error occurs. It?s about complaints come from customers or suppliers, discrepancies which are not found an explanation and errors reported by the audit. In these circumstances, if supervisors
56、are not aware of the possibility of an error occurs, the risk that it occurs is very high.</p><p> Beyond the possibility of fraud awareness, supervisors must do really supervise. In the category of supervi
57、sory actions are included: verifying the existence and enforcement of clear procedures for approving operations, re-checking the work of some employees and restoration activities. In addition, the reaction of a company i
58、n front of a fraud should reduce the potential for their in the future. Thus, the company must initiate a procedure to investigate such incidents, take appropriate action ag</p><p> 2. AUDIT AND FRAUD</p
59、><p> The last level of internal control system, in terms of preventing fraud is the audit, both internally and externally. Internal auditors perform activities which are determined by the highest levels of co
60、mpany management. Among the specific tasks they may be listed: detect fraud and develop mechanisms to prevent fraud. In this regard, it should be noted that all organizations of internal auditors have issued rules for fr
61、aud. Unlike internal auditors, external auditors are independent, ie he is no</p><p> Moreover, the market becomes increasingly more critical in terms of reliability audit opinions issued by the audit firms
62、. Thus, analyzing more cases of bankruptcies of firms in the UK and USA, we found that audit is not a sign far safer than a financial analysis to determine the health of a business: most of the companies whose certified
63、financial statements were qualified survived and most businesses have gone bankrupt even if financial statements were certified non-qualified.</p><p> Therefore, the appearance of audit committee doesn?t of
64、fer the guarantee that frauds will disappear. However, these committees must assess if the company?s managers have identified the risks of fraud, how the measures to fight against the frauds were implemented and to appre
65、ciate the message sent by the managers to employees. Features in detecting and preventing fraud can be identified in small firms because for these firms doesn?t exist a legal requirement to have certified financial state
66、ments</p><p> In terms of their frequency, it was found that fraud involving the company treasury occur most often, so is absolutely necessary to focus on the operations with cash and on the operations with
67、 banks. The control of assets supposes the verification of cash transactions because both can lead toward misuse of assets or use them to achieve fraud. In addition, assets can be destroyed or stolen by employees. The co
68、unseling the firms that hire employees is necessary all the time because it was found th</p><p> employees of small firms is an element that contributes to the proper functioning of the company, but also a
69、factor which may contribute to the production of fraud, particularly by weakening control and by associating with each other to commission of illegal acts. Based on these findings, small business owners are advised to ta
70、ke the following measures which are designed to prevent and detect fraud:</p><p> hiring an accountant or an auditor to verify the accounting firm;</p><p> restricting access to bank accounts
71、and conduct regular crosschecking with bank; taking appropriate measures to protect assets;</p><p> improving procedures for selection and recruitment;</p><p> establish procedures for reporti
72、ng fraud discovered by employees.</p><p> 3. CONCLUSIONS</p><p> As a consequence of more frequent financial scandals caused by managers?s frauds and not by the fraud of the employees at lower
73、 levels, fraud whose production could not be prevent by internal and external auditors or by the existence of the committees audit, appeared the Association of Certified Fraud Examiners whose role is to reduce the number
74、 of fraud, providing confidence for public in the integrity and objectivity of the profession. These experts assist audit committees and the management o</p><p> REFERENCES</p><p> A Framework
75、 for Detecting Financial Statement Fraud, accessd on 20.06.2007 at http://www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/FraudPreventionDetecti onResponse/Pages/A%20Framework%20for%20Detecting%20Financial%20S
76、tatement%20Fr aud.aspx</p><p> ACFE Report to the Nation on Occupational Fraud & Abuse, accessed on 05.05.2007 at http://www.acfe.com/documents/2006-rttn.pdf</p><p> Internal Controls and
77、 Fraudproofing, accessed on 10.05.2007 at http://www.aicpa.org/InterestAreas/ForensicAndValuation/Resources/ForensicAcctg/Forensic Accounting/Pages/Internal%20Controls%20and%20Fraudproofing.aspx</p><p> Wel
78、ls, T.J. (2003), Protect Small Business, accessed on 10.01.2007 at http://www.aicpa.org/PUBS/jofa/mar2003/ wells.htm</p><p> 2008 Report to the Nations on Occupational Fraud and Abuse, accessed on 8.06.2008
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