欺诈意识

Fraud can be defined in a number of ways, including the following:

Fraud is the intentional misrepresentation or concealment of a material fact that results in financial or other damages to another party.

欺诈就是使用欺骗, 错误的建议, 压制真相, 或者其他不公平手段, which is believed and relied upon to deprive another of property or money, resulting in a loss to the party that believed and relied upon such.

Fraud is the intentional deception perpetrated by individuals or organizations, 无论是内部的还是外部的, 这对他们有利, others, or the organization or which could cause detriment to others or the organization, including falsifying financial or other records to cover up the theft of money or other assets.

Employees who commit fraud generally are able to do so because there is opportunity, 压力和合理化. The phases of fraud are best illustrated by The Fraud Triangle below.

Employees who commit fraud generally are able to do so because there is opportunity, pressure, 还有一种合理化. Opportunity is generally provided through weaknesses in the internal controls. 一些例子包括不充分或没有:

Supervision
职责分离
管理审批
系统控制

施加压力的原因有:

个人财务问题
Personal vices such as gambling, drugs, extensive debt, etc.
不切实际的截止日期和绩效目标

Rationalization occurs when the individual develops a justification for the fraudulent activities. 这种合理化因情况和个人而异. 一些例子包括:

“I really need this money and I’ll put it back when I get my paycheck.” In many cases they replace the money only to take more later and not repay it.
“比起国税局，我更愿意让公司盯着我.”
“I just can’t afford to lose everything – my home, car, everything.”
“再说，公司欠我的.”

欺诈伤害所有人. 欺诈是一种不可忽视的常见风险. Failure to do so will eventually result in damaging morale, jeopardizing the reputation of the university and raise questions about its fiduciary duties regarding funds provided by donors, 政府机构, students, and parents. Fraud costs everyone through direct influence or indirectly through increased taxes and costs of products and services.

Common fraud schemes which occur at universities include the misuse of procurement cards (“p-cards”), 虚报费用账目, 列出虚构的供应商, 操纵供应商投标, taking kickback and abusing payroll and overtime by fraudulent reporting of hours worked.

Management. 内部审计 is responsible for examining and evaluating the adequacy and the effectiveness of actions taken by management to fulfill this obligation. Deterrence consists of actions taken to discourage fraud and limit financial losses if it does occur. The principal mechanism for deterring fraud is strong internal controls (i.e., policies and procedures, segregation of duties, account reconciliations, etc.).

Fraud should be detected by personnel in the normal course of performing their duties, 如果存在强控制. Internal auditors should have sufficient knowledge of fraud to ensure that they may identify indicators that fraud might have been committed. 如果检测到重大的控制弱点, additional tests conducted by internal auditors should include tests directed toward identification of other indicators of fraud. Internal auditors are not expected to have knowledge equivalent to that of a person whose primary responsibility is to detect and investigate fraud. 单独的审计程序, 即使是在应有的专业护理下, 不能保证欺诈行为会被发现.

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Anyone within the University who has reasonable suspicions of an alleged fraud or actual evidence of a fraud. All employees have an obligation to ensure that the University is a well controlled environment free from wrongdoing or criminal activities.

An alleged fraud or financial misconduct should be reported to the supervisor, 部门主管, 或内部审计署署长. Situations may exist where an individual may be concerned with reprisals and uncomfortable discussing these matters with their supervisor. 协助处理这些特殊情况, the University utilizes EthicsPoint to provide you with a simple, risk-free way to anonymously and confidentially report any activity that may involve unethical or otherwise inappropriate behavior in violation of pg电子游戏试玩’s established policies. You may access this service by visiting the ASU Ethics Line page for additional information or dialing toll-free 877-310-0424.

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References:

Association of Certified Fraud Examiners – Report to the Nations