如何预防金融或会计诈骗.doc

天和财务:
如何预防金融或会计诈骗
Prevent Financial or Accounting Fraud
来源：天和网
核心提示：本文详细介绍了财务诈骗的类型以及公司在内部和外部应该采取怎样的积极措施来预防财务诈骗。
There are broadly two types of fraud:
Accounting fraud: Fraudulent financial reporting which means intentional misstatement or omission of amount or disclosure in financial statements or books of accounts to deceive users or management.
Financial fraud: Misappropriation of assets which involve the theft of entity's assets, embezzlement of receipts and causing entity to pay for goods and services not received by entity.

天和网天和财务频道消息：财务诈骗可以大概分为两大类：
做假账（会计欺诈）：欺诈性财务报告，是指故意误报或漏报财务报表或会计账簿中的金额，欺骗用户或管理人员。
金融诈骗：侵吞资产，涉及到盗窃实体资产，挪用收据并造成实体为未收到的商品和服务支付费用。
Fraud prevention program can be defined as a set of proactive measures taken to avoid or reduce frauds. Developing a sound fraud prevention program requires the following steps to be followed:
预防财务欺诈的计划可以定义为一组旨在避免或减少欺诈行为的积极措施。发展一个健全的预防财务欺诈计划应遵循以下步骤：
Assessing current situation
评估目前情况
Before developing effective fraud prevention measures, the management should have an accurate picture of the organization's current state of fraud risk. This can be assessed by interviewing key project heads, board members and other senior personnel as they have a good understanding of fraud and the associated risks both within the organization and the industry. This can help in identifying major risk areas.
制定有效的预防欺诈措施之前，管理部门应该对本组织当前的欺诈风险状态有一个准确的把握。这可以通过采访重点项目负责人，董事会成员及其他高级管理人员来评估风险，因为这些人对本组织内部和行业内的欺诈行为及相关的风险都有很好的了解。这可以帮助识别主要的风险领域。
Designing and implementing measures to mitigate fraud
设计和实施应对措施，减少欺诈
The methods for concealing frauds are so numerous and ingenious that almost anyone can be easily cheated or defrauded. Measures should be designed with great care to keep a check on such practices. Some of the measures that can be adopted are illustrated below:
隐瞒欺诈的方法是如此之多，如此巧妙，几乎可以很容易地欺骗或瞒过任何人。应该非常谨慎地制定应对措施，并经常检查实践效果。可以采取一些措施，如下图所示：
Internal control: An effective internal control should be established to carry on business in an orderly manner. There could be two types of incentives for persons associated with fraudulent activity: one relates to the motives of individual employees towards personal benefit at the cost of the company (and other stakeholders) involved, which amounts to pure fraud or cheating. The other is where managers are under pressure to meet earnings estimates and take advantage of weaknesses in the internal system to meet their objectives. Hence, caution must be exercised to prevent both types of occurrences.
内部监控：应当建立有效的内部监控程序，有条不紊地开展业务。可能有两种类型的欺诈诱因：一种涉及到个别员工以公司（和其他利益相关者）的利益为代价满足自身利益，这种是纯粹的欺诈或欺骗。另一种是，管理人员在预期盈利目的的压力下，利用内部系统的弱点，达到其目的。因此，必须持谨慎态度，以防止这两种类型的出现。
Segregating duties: One of the main factors of an effective internal control system is the segregation of duties. Management helps to prevent fraud by reducing the incentives of fraud. One incentive, the opportunity to commit fraud, is reduced when accounting functions are separated. The act of segregating duties separates the record-keeping, authorization and review functions in the accounting process. To segregate duties, involve more than one person in the financial statement preparation process.
职责划分：建立有效的内部控制系统的主要因素之一是职责划分。减少欺诈诱因有助于预防欺诈。职责被划分后就减少了诱因，也就是实施欺诈的机会。职责划分这一行动将会计处理程序中的记账、授权和审查职能划分开了。要划分职责，在财务报表的编制过程中涉及到的不止是一个人。
Independent third party audit: This plays a crucial role in identifying frauds conducted at the management level. Frauds conducted at lower levels can be detected through internal checks but fraud conducted by those at senior levels is difficult to detect and this calls for independent third party audit.
独立的第三方审计：这一点在识别管理水平上的欺诈行为起着至关重要的作用。较低水平的欺诈行为可以通过内部检查发现，但是高水平的欺诈是很难被检查出来，这时就需要独立的第三方审计。
Minimize cash transactions: Policies may be set regarding who are authorized to disburse cash and prior approval of senior officials should be obtained in case of cash payment. Maximum amount that can be disbursed in cash should also be set. Insurance policy against embezzlement and theft should also be taken to minimize losses. The person involved in cash transactions should not be the one handling the accounts department.
最大限度地减少现金交易：公司可能需要制定政策规定授权谁来发放现金，现金付款时需要得到高级官员的事先批准。公司也应设置可以现金支付的最高金额。反挪用和盗窃的保险政策种也应考虑尽量减少损失。处理现金交易的人不应该是帐务处理部门的工作人员。

Periodical reconciliation with parties: Outstanding party balances and accounts receivables should be tallied at regular intervals. This will help to keep a watch on inside practice of skimming money by taking cash payments and not reporting the same.

定期协调与各方的关系：应该定期核对结余与应收账款是否完全吻合。这将有助于监视内部发生的实际用款和报告用款不一致的贪污行为。
Protect your paperwork: Destroy unwanted bills, receipts, statements and junk mail using a shredder. If a piece of paper has your name and address or any personal data on it, then it could prove useful to a con man.
保护你的纸质文件：用碎纸机粉碎多余的票据，单据，报表和垃圾邮件。如果一张纸上有你的名字和地址或任何个人资料，对骗子来说可能就有利用价值。
Reconcile bank accounts and review statements: Review every statement received from the bank. Make sure all bank accounts and credit cards are reconciled. Afterwards, take time to review every reconciliation report. Notice stale checks or deposits that have not cleared the bank. Check for missing deposits. An increase in the number of reconciled items may also reveal mischief.
银行帐户和审查报表对账：查看从银行收到的每一条语句。确保所有银行账户和信用卡都吻合。之后，需要一段时间来审查每一份对账报告。注意失效支票或没有从银行清理的存款。检查失踪的存款。增加对账项目数量，也可以暴露不法行为。
Surprise checks: These incorporate a number of different accounting procedures to detect malfeasance. Confirmations should sometimes be obtained by braking isolated information flow lines established by the organization to keep a check on fraudsters. The element of surprise can go a long way in enhancing enterprise effectiveness.
突击检查：突击检查包括一些不同的用来检查渎职行为的会计程序。有时应该得到确认，通过启动组织所建立的单独信息流线来确认渎职行为，以达到监控欺诈的目的。突击检查在提高企业效率上可能大有帮助。
Code of conduct: This presents a set of ethical standards or policies designed to frame the behavior of individuals.
行为规范：提供一组道德标准和政策来规范限制个人行为。
Monitoring: As management develops and implements components of its program, the organization must monitor the program's employment and usefulness. Process checks are appropriate to monitor internal activity, controls and improving internal deficiencies. Quick action in the face of suspected fraud can dramatically cut losses. Internal forensic experts or an external team should investigate all suspected fraudulent activities.Employees and officers are responsible for the largest instances of fraud, so management must place great stress upon internal control design that can detect employee personnel overriding or circumventing traditional control mechanisms.
监测：由于管理部门开发并实施了其方案的组成部分，组织必须监测方案的使用情况和实用性。程序检查对于是监控内部活动，控制和改善内部缺陷是非常合适的。面对涉嫌欺诈的行为，快速行动可以很大地减少损失。内部法务专家或外部团队应该调查所有涉嫌欺诈的活动。员工和管理人员要对大部分的欺诈行为负责，因此，管理层在设计内部控制时，必须特别强调可以检测员工的人事重复或者绕过传统的控制机制。
译者：孙亚琦
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