你可能对欺诈三角很熟悉, but do the leaders in your organization have a solid understanding of how and why fraud occurs? While pressure and rationalization are external factors that most companies cannot control, opportunity results from a company having little to no 内部控制.
Understanding and analyzing the 机会 available to your employees is critical in designing effective 内部控制, which can assist in detecting and preventing fraudulent activity. 基于ACFE的研究, 在近三分之一的欺诈案件中, the company lacked the appropriate 内部控制 to prevent fraud.
Implement the following anti-fraud controls to help prevent fraudulent activity and limit any losses your company could endure.
- 职责的划分 —一项任务需要多个员工共同完成.
- 管理评审 – Review procedures performed by staff on a consistent basis.
- Hotline -提供匿名 反欺诈电话热线 所有员工举报可疑行为.
- 顶部的语气 – Implement a code of conduct detailing expectations to serve as a reminder of what is expected from all employees.
While companies with well-implemented 内部控制 still may face fraud, potential losses should be limited by the controls put in place.
如果您的组织遇到欺诈, the next step is to take appropriate action to recover the funds from the employee(s) or your insurance company (the most likely outcome).
像许多公司, your organization may not have the resources to continue everyday operations while investigating the fraudulent activity. 那么你应该从哪里开始呢? 雇佣一个有经验和资质的公司 法务会计 (Certified in Financial Forensics “CFF” or Certified Fraud Examiner “CFE”). Forensic accountants analyze large amounts of electronic data using data analysis software (IDEA or ACL) while applying their expertise in the field. While each case is unique, a forensic accountant typically performs the following procedures:
- Review of accounting records; and
- Review of specific journal entries through data analysis.
通过这些步骤, a forensic accountant can locate the perpetrator and determine how much monetary damage was done so your company can recover any damages incurred.
While every organization would like to mitigate fraud, there is no guaranteed way to avoid it. Implement strong 内部控制 and take a proactive approach to continuously update them, as technology and procedures are constantly changing and improving. Create a culture that expects employees to conduct themselves in an ethical manner, and foster an environment where employees are comfortable being uncomfortable. Make sure your employees always know someone on the management team is reviewing their work and holding them accountable. These steps will go a long way in preventing fraud and minimizing liability at your organization.