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1、 2008 Deloitte Touche Tohmatsu,Corporate Fraud 商业欺诈 Rachel Layburn 崔 冰 Tina Wu伍 毅 5 August 2008 2008年8月5日,Objectives目标,Understanding fraud 认识欺诈 Why people commit fraud? 欺诈产生的原因 How fraud is committed? 欺诈是如何进行 Detecting fraud 识别欺诈 Preventing fraud 防止欺诈,Fraud Types 欺诈类型,Occupational fraud 职业欺诈,The use
2、 of ones occupation for personal enrichment through deliberate misuse or misapplication of the employing organizations resources or assets. 指利用某人的职权，通过有意误用、滥用雇用企业的资源或资产来谋取个人利益的行为。,ACFE Report to the Nation on Occupational Fraud 最高管理当局坚持以身作则 Hire the right kind of employees; 雇佣诚实正直的员工 Communicate exp
3、ectations throughout the organization and require periodic written confirmation of acceptance of those expectations; 在企业内部宣传管理当局对雇员的要求，并要求雇员就是否达到管理当局的期望进行定期的书面汇报 Create a positive work environment; 创造积极向上的工作环境 Develop and maintain effective policies for punishing perpetrators once fraud occurs 针对欺诈者
4、制定并实施性质行之有效的处罚政策,A “best practices” ethics program includes一种最有效的道德规范实践程序包括,Written code of conduct applicable to all employees; 制定一套适用于所有雇员的书面行为规范 Policy and procedures; 政策和程序 Frequent employee training; 经常性的雇员培训 Monitoring of employee compliance; 监控雇员行为的合规性 Use of an ethics Hot-line or Whistle blo
5、wing system; 使用道德规范热线或者匿名检举制度 Use of Internal Audit; 采用内部审计制度 Fraud strategy 欺诈策略,Fraud Deterrence阻止欺诈,Fraud PreventionAssessing and mitigating the risk of fraud欺诈预防风险的评价与减轻,Accurately identifying sources and measuring risks 准确识别欺诈源头并评价风险 Implementing appropriate preventative and detective controls 实施适当的防范并发现欺诈的控制 Creating widespread monitoring by employees 发动雇员进行全面监督 Installing independent checks, including an effective audit function 实施独立稽核，包括进行有效的审计,Detection + Prevention = Savings 识别预防保障,Conclusion 结论, 2008 Deloitte Touche Tohmatsu,Questions? 问题, 2008 Deloitte Touche Tohmatsu,
