Resolve to Prevent or Detect 金融 Statement 欺诈 in the New Year

As we approach the end of the calendar year for all organizations, 以及许多人的财政年度, it’s a great time to commit to a resolution to prevent or detect financial statement fraud in the new year.

According to the Association of Certified 欺诈 Examiners 2022 Report to the Nations, financial statement fraud schemes were the least common of the three primary categories of occupational fraud, 约占所有病例的9%. But they’re the costliest of the schemes, with a median loss of approximately $593,000 per case. 

金融 statement fraud is a deliberate alteration of a company’s financial statements in an attempt to mislead users of the financial information. 一些常见的盈余操纵包括:

• 过早记录收入
  • An example would be recording future expected sales or uncertain sales, thus creating a false picture that may inflate a company’s share price
• 在不同时期之间转移费用
  • This can cause a company’s net income to be exaggerated and costs to be understated, 制造净收入的假象
• 虚报收入
  • 例子包括重复计算销售额, 制造虚假客户, 甚至篡改现有客户的合法发票

A unique aspect of financial statement fraud is the need to “correct” or “continue” the manipulation in the new year or subsequent period through journal entries, so it’s important for financial professionals to review entries early in the new year for odd or unusual items related to the prior year. Numerous red flags or warning signs that can help recognize financial statement fraud include:

• A spike in earnings or performance before the end of the fiscal year or period
• 收入增加，而现金流保持不变
• 单据遗失或涂改
• 原因不明的日记账

在试图防止财务报表舞弊时, it’s better to set up anti-fraud controls early to minimize the potential risk. For example, strong internal controls are a must, especially when it comes to segregation of duties. 与日记账分录相关的职责分离, 例如, entails having more than one person be involved in the preparation, 文档, 处理, 重要条目的审查和授权, 以及其他人随后对这个过程的审查, 包括内部审计.

Remember that even though financial statement fraud is the least common of the three primary categories, internal controls are still important because of how costly fraud can be. It’s an important resolution to prevent and detect financial statement fraud by recognizing those red flags as we head into the new year.

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