与各种审计客户密切合作,包括在 制造业 部门, 强调欺诈是所有行业普遍存在的问题, 无论实体的经营规模如何.
Most people have the misconception that 欺诈 is something that did not occur on a regular basis until modern times. 与普遍的看法相反, 增加立法并不能减轻欺诈, 监督, 审计标准, 或者技术进步. 事实上, 欺诈手段随着技术的进步而发展, 证明欺诈计划仍然普遍存在.
与各种审计客户密切合作,包括在 制造业 部门, 强调欺诈是所有行业普遍存在的问题, 无论实体的经营规模如何.
Most people have the misconception that 欺诈 is something that did not occur on a regular basis until modern times. 与普遍的看法相反, 增加立法并不能减轻欺诈, 监督, 审计标准, 或者技术进步. 事实上, 欺诈手段随着技术的进步而发展, 证明欺诈计划仍然普遍存在.
可以追溯到公元前300年.C., the earliest recorded instance of financial 欺诈 involves a type of insurance scam by a Greek sea merchant named Hegestratos. In Hegestratos的案例, he sought to insure his ship 和 its cargo, utilizing a loan mechanism known as bottomry. 这种安排允许商人以货物为抵押借钱, with the underst和ing that the loan would be repaid with the proceeds from the cargo’s delivery upon reaching its destination.
However, Hegestratos had no intention of delivering the insured cargo, which was corn. 他的计划是不带谷物出航, 打算故意击沉他的船, 保留贷款收益, 然后单独出售玉米以获得额外利润. 不幸的是,他的计划事与愿违. 试图击沉他的船, 他淹死了, attempting to flee from his crew 和 passengers who had discovered his deceitful intentions.
进一步的研究表明 尤利西斯S. 格兰特, 一位杰出的内战英雄和美国前总统, 本想支持他儿子的事业但不幸成了诈骗的受害者. 格兰特 invested personal funds 和 secured a personal loan from William V和erbilt for his son’s business.
Tragically, his son’s business partner de欺诈ed him, causing a loss of around $100,000. 去偿还他欠范德比尔特的债, 格兰特不得不交出他的私人物品, 比如制服, 剑, 奖牌, 还有其他战争纪念品. 这种经济上的不幸导致格兰特在1885年去世时破产.
In 1920, 查尔斯·庞兹, 原产于意大利, 精心策划了最初的庞氏骗局, 或者滚雪球系统, 在美国和加拿大. 这个骗局在短短8个月的时间里骗取了投资者高达2000万美元. 虽然在庞氏操作之前,有一些庞氏骗局被记录在案, 比如莎拉·豪在19世纪80年代发起的“女士存款”, none of them gained the notoriety or reached the financial magnitude of Ponzi’s scheme.
周围的阴谋 欺诈,与…一起 抢劫、诈骗、诈骗和抢劫这部电影极大地吸引了好莱坞. 它激发了许多电影的创作, 纪录片, 以及深入探讨这些主题的电视剧.
This fascination has brought to life stories of intricate deceptions 和 daring thefts, capturing the complex dynamics of perpetrators 和 the ingenious methods employed to outwit their targets. 一些值得注意的例子包括:
几个世纪以来, the methodology of financial 欺诈 has transitioned from relatively straightforward schemes, 就像海格斯特拉托斯犯下的古代保险欺诈一样, 复杂, 利用现代金融体系的复杂性进行多方面的操作. This progression reflects not only advancements in technology but also a deeper underst和ing of human psychology 和 the vulnerabilities of regulatory frameworks. 例如, the transition from Ponzi’s original scheme to modern-day securities 欺诈 illustrates how 欺诈sters have adapted to changing economic l和scapes 和 the growing sophistication of investors 和 regulators.
今天, 欺诈的形势已经发生了重大变化, 有超过41种已确认的欺诈类型,包括:
这些现代 诈骗技术 利用技术和人类的弱点, 对个人的经济和情感健康造成毁灭性的影响.
The constant evolution of 欺诈 has necessitated the development of increasingly sophisticated countermeasures, 特别是以…的形式 审计. 最初, 审计是相对简单的制衡, 但是今天, 他们采用了先进的分析技术, 包括数据分析和人工智能, 识别显示欺诈活动的异常情况. This evolution underscores the audit’s transition from a mere financial verification process to a comprehensive assessment of an entity’s operational integrity.
与欺诈和审计的演变平行, 在监管框架和技术方面取得了重大进展. 法例,例如 萨班斯-奥克斯利法案 是为了应对重大欺诈而制定的, 旨在提高公司治理和财务报告的准确性. 此外,的发展 区块链技术 和 its application in financial transactions present new opportunities for securing financial transactions against 欺诈, showcasing the potential for technology to serve as both a tool for 和 a defense against 欺诈.
The battle against financial 欺诈 is not solely a technical or regulatory challenge; it also involves significant ethical 和 cultural dimensions. Cultivating an ethical corporate culture 和 fostering transparency 和 accountability within organizations are critical in preventing 欺诈. 审计s play a vital role in this aspect by not only detecting 欺诈 but also by deterring potential 欺诈sters through the mere presence of an 监督 mechanism.
The history of financial 欺诈 和 the need for 审计 is a testament to the ongoing cat-和-mouse game between 欺诈sters 和 those tasked with safeguarding the integrity of financial systems. 历史已经证明, 如果有价值的资产, 会有人试图非法获取它们.
因此, 审计, 再加上强有力的监管框架和合乎道德的商业实践, 对维护全球金融体系的信任和稳定至关重要. The future of combating financial 欺诈 will likely see further integration of technology in 审计, 监管框架不断完善, 持续强调企业的道德行为.
Should your organization become a target of 欺诈 or if you’re seeking proactive measures to prevent 欺诈, LBMC提供支持所需的专业知识和资源.
Our approach includes evaluating your existing control environment 和 conducting a comprehensive assessment of controls. We collaborate with your management team to offer recommendations on enhancing or establishing controls aimed at the prevention 和 detection of 欺诈. An added advantage for some organizations is that adopting these controls can potentially streamline year-end audit processes 和 may lead to a reduction in year-end audit costs.
进一步了解明升体育app下载 内部审计 和 法务会计 services 和 reach out to us for assistance in safeguarding your organization against 欺诈.