外文翻译国家注册审计协会关于国家职务犯罪和权力滥用的报告.docx
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外文翻译国家注册审计协会关于国家职务犯罪和权力滥用的报告.docx
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外文翻译国家注册审计协会关于国家职务犯罪和权力滥用的报告
本科毕业论文(设计)
外文翻译
外文出处2002reporttoTheNationonOccupationalFraudandAbuse[R],Washington:
ACFE,2006.P5-P18
外文作者AssociationofCertifiedFraudExaminers
原文:
AssociationofCertifiedFraudExaminers2002REPORTTOTHENATIONOCCUPATIONALFRAUDANDABUSE
Oneofthemajorgoalsofthisreportwastodeterminepreciselyhowfraudisaccomplishedandtoclassifytheoffensesbythemethodsusedtocommitthem.EachcaseinthestudywasreviewedandcategorizedaccordingtotheOccupationalFraudClassificationSystem.Onceeachschemewasclassified,comparisonsweredrawnonthecostsandfrequencyofeachschemetype.
Asdeterminedbyboththe1996and2002ReportstotheNation,therearethreemajorcategoriesofoccupationalfraud:
•Assetmisappropriations,whichinvolvethetheftormisuseofanorganization’sassets.(Commonexamplesincludeskimmingrevenues,stealinginventory,andpayrollfraud.)
•Corruption,inwhichfraudsterswrongfullyusetheirinfluenceinabusinesstransactioninordertoprocuresomebenefitforthemselvesoranotherperson,contrarytotheirdutytotheiremployerortherightsofanother.(Commonexamplesincludeacceptingkickbacksandengaginginconflictsofinterest.)
•Fraudulentstatements,whichgenerallyinvolvefalsificationofanorganization’sfinancialstatements.(Commonexamplesincludeoverstatingrevenuesandunderstatingliabilitiesorexpenses.)
Assetmisappropriationswerebyfarthemostcommonofthethreeschemes,accountingforover80%ofthecasesstudied.However,thelargestlossestendedtoresultfromfraudulentstatements.
METHODSOFFRAUD-ALLTYPES
Assetmisappropriationschemescanbesubdividedbasedonthetypeofassetthatisstolenormisused.Asexpected,theassetthatismostcommonlytargetedbydishonestemployeesiscash.Approximately90%oftheassetmisappropriationcasesinthisstudyinvolvedthetheftofanorganization’scash.Schemesinvolvingnon-cashassets(suchasinventory,equipment,andproprietaryinformation)weremuchlesscommon,butweremorecostly,onaverage.
BREAKDOWNOFASSETMISAPPROPRIATIONS
Cashschemescangenerallybedividedintothreecategories:
•Fraudulentdisbursements,inwhichtheperpetratorcauseshisorganizationtodisbursefundsthroughsometrickordevice(commonexamplesincludesubmittingfalseinvoicesorfalsetimecards).
•Skimming,inwhichcashisstolenfromanorganizationbeforeitisrecordedontheorganization’sbooksandrecords.
•Cashlarceny,inwhichcashisstolenfromanorganizationafterithasbeenrecordedontheorganization’sbooksandrecords.
Amongthesethreecategories,fraudulentdisbursementswerereportedmostfrequentlyandhadthehighestmedianloss,costingtheirvictimsanaverageof$100,000peroccurrence
BREAKDOWNOFCASHSCHEMES
Finally,mostfraudulentdisbursementsfallintooneoffivecategories.
•Billingschemes,inwhichafraudstercausesthevictimorganizationtoissueapaymentbysubmittinginvoicesforfictitiousgoodsorservices,inflatedinvoices,orinvoicesforpersonalpurchases.
•Payrollschemes,inwhichanemployeecausesthevictimorganizationtoissueapaymentbymakingfalseclaimsforcompensation.
•Expensereimbursementschemes,inwhichanemployeemakesaclaimforreimbursementoffictitiousorinflatedbusinessexpenses.
•Checktampering,inwhichtheperpetratorconvertsanorganization’sfundsbyforgingoralteringacheckononeoftheorganization’sbankaccounts,orstealsachecktheorganizationhaslegitimatelyissuedtoanotherpayee.
•Registerdisbursementschemes,inwhichanemployeemakesfalseentriesonacashregistertoconcealthefraudulentremovalofcurrency.
Ofthefraudulentdisbursementschemes,fraudulentbillingswereboththemostcommonandthemostcostly.
BREAKDOWNOFFRAUDULENTDISBURSEMENTS
Thefollowingtablespresentacomparisonbetweenthe1996and2002dataregardingthefrequencyandcostofoccupationalfraudcategories.Wefoundthatthisdataremainedrelativelystable.
COMPARISONOFMAJOROCCUPATIONALFRAUDCATEGORIESBY1996&2002DATA
DURATIONOFSCHEMES
Howlongdoesthetypicalfraudschemerunbeforeitisdetected?
CFEsprovidedinformationonthedates(monthandyear)inwhichtheschemesbegan,andthedatesonwhichtheyweredetected.Therewere583respondentswhoprovidedanswerstobothofthesequestions.Themedianlengthoftimefrominceptiontodetectionfortheoccupationalfraudswas18months.Thefollowingchartprovidesmoredetailastotherelativelengthsoftheseschemes.Nearlytwooutofeverythreeschemesranformorethanayearbeforetheyweredetected,and13.5%ofthefraudsranforfiveyears(60months)orlongerbeforetheywerecaught.Meanwhile,only3%oftheschemeswerecaughtwithinthefirstmonth.
Obviously,akeytodealingwithfraudisdetectingitwhenitoccurs.Respondentswereaskedhowthefraudstheyinvestigatedwereinitiallydiscovered.Therewere532responsestothisquestion,theresultsofwhicharesummarizedbelow.Themostcommonmethodofdetectionwasatipfromanemployee,whichoccurredinoveraquarterofthecasesreviewed.Thisdatasuggeststhateffectivereportingmechanismsandopenchannelsofcommunicationfromemployeestomanagementcanhaveapositiveeffectonfrauddetectionandmitigation.
FRAUDPREVENTIONMEASURES
Respondentswereasked,basedontheirownexpertise,whichofthefollowingeightmeasuresaremosthelpfulinpreventingfraudagainstorganizations.Eachparticipantrankedthefollowingmeasuresinorderoftheirperceivedeffectiveness,assigninga“1”tothemeasurethatismosteffective,a“2”tothemeasurethatisnextmosteffective,andsoon.Thus,themosteffectiveanti-fraudmeasureswouldhavethelowestaveragescores.
Astrongsystemofinternalcontrolswasviewedasthemosteffectiveanti-fraudmeasurebyawidemargin.Detailedbackgroundchecksonnewemployeeswerethoughttobethenextmostimportantmeasure,followedbyregularfraudaudits.
Surveyrespondentsprovidedinformationabouttheperpetratorsofthecrimestheyhadinvestigated.Thisdata,summarizedbelow,helpsprofilefraudperpetratorsandshowshowcertainfactorsaffectthesizeofthelossesthattheseperpetratorsinflictupontheirvictims.
THEEFFECTOFPOSITION
Oneofthestrongestindicatorsofthesizeofthelossinanoccupationalfraudschemeisthepositionthattheperpetratorholdswithinthevictimorganization.Asthefollowingdatashows,schemescommittedbymanagersandexecutives,onaverage,causemedianlossesof$250,000,whichwasabout3.5timesashighaslossesassociatedwithfraudscommittedbyrankandfileemployees.Sucharelationshipcouldbeexpected,sincehigher-levelemployeeshaveagreaterdegreeofcontrolovercompanyassets.Thistrendwasalsoevidentinthe1996Report.
Thirty-ninecasesinthissurveyinvolvedsomeformofcollusionbetweenemployeesandmanagers.Whenthosecasesweresegregated,thedistinctionbetweenschemescommittedby‘employeesonly’versusschemescommittedby‘managersonly’wasevengreater.Theeffectofcollusiononthesizeoffraudalsobecameapparent.Inthe39casesinwhichemployeesandmanagersconspired,themedianlosswas$500,000.Thiswasovereighttimesthemedianlosscausedbyschemesinwhichemployeesactedalone.
Collusion,especiallybetweenmanagersandemployees,canbedifficultfororganizationstopreventanddetectbecausemanagersaretypicallycounteduponasakeypartoftheorganizations’controlstructures;theyareexpectedtoidentifyfraudamongemployeesandtodeterfraudthroughtheiroversightfunctions.Whenmanagersparticipateinfraudalongwiththeiremployees,thisservestodisruptamajorcomponentofinternalcontrolandcreatesamuchhigherlevelofvulnerabilityforthevictimorganization,asthefiguresbelowreflect.
THEEFFECTOFGENDER
Thefollowingchartreflectstherelativefrequencyandmedianlossesformalesandfemales.Althoughthenumberofschemescommittedbythetwosexeswasroughlythesame,lossesfromschemescommittedbymalesweremorethanthreetimesashighasthelossescausedbyfemales.Weconcludethatthelinkbetweengenderandlossisreflectiveofthe“glassceiling”phenomenon.Lossesarestronglyrelatedtotheperpetrator’sposition,andinmanyorganizationsthevastmajorityofmanagerialandexecutivepositionsarestillheldbymales.
THEEFFECTOFAGE
Therewasadirectcorrelationbetweenageandmedianloss;asperpetratorsgotoldertheirschemesgotmorecostly.Medianlossesfortheoldestemployees(thoseolderthan60)were$500,000,whichwas27timeshigherthanlossescausedbyemployeesunder26yearsofage.Aswithgender,however,wepostulatethatageisasecondaryfactorwithregardtolosses;theprimaryfactorbeingthatolderemployeestendtooccupymoreseniorpositionswithgreateraccesstoassets.
Althoughsomestudieshavesuggestedthatyoungeremployeesaremorelikelytocommitoccupationalcrimes,thedatainthisstudydidnotsupportthatcontention.Onlysixpercentofthefraudsinthisstudywerecommittedbyindividualsbelowtheageof26.Meanwhile,two-thirdsofthefraudswerecommittedbypersonsovertheageof35,andnearlyhalfofallschemeswerecommittedbyindividualsbetweentheagesof36and50.
THEEFFECTOFEDUCATION
Ingeneral,thosewithhigherlevelsofeducationtendtohavehigherpositionsinanorganiza
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