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,In