In sports, you often hear the quote, “Be willing to be uncomfortable. 不舒服的时候也要舒服. It may get tough, but it’s a small price to pay for living a dream.——彼得·麦克威廉姆斯.

This quote can be applied to any organization, but many companies do the exact opposite. Too often the executive team fails to set the tone at the top or implement proper management review, allowing employees to become comfortable being comfortable. 因此,员工可能会开始意识到这一点 机会 造假的. 

Occupational frauds can be classified into three primary categories: asset misappropriations, 腐败和财务报表欺诈. 然而,据报道 向各国提交2020年报告 published by the Association of Certified Fraud Examiners (“ACFE”), the majority of fraud activity occurs through the misappropriation of assets by employees of the company. 


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.

  1. 职责的划分 —一项任务需要多个员工共同完成.
  2. 管理评审 – Review procedures performed by staff on a consistent basis.
  3. Hotline -提供匿名 反欺诈电话热线 所有员工举报可疑行为.
  4. 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:

  1. 关键员工访谈;
  2. 审核银行对账单;
  3. Review of accounting records; and
  4. 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.


1. 缺乏适当的内部控制;
2. Acquisitions of Companies and maintaining their records on a legacy software;
3. Satellite offices with no management oversight; and
4. 业主和管理人员的欺诈行为.