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.

历史上的欺诈案例

古代保险欺诈:Hegestratos案例

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.

尤利西斯S. 拨款及投资欺诈

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.

庞氏骗局的出现

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.

大众文化中的欺诈

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:

  1. 《明升app》(2016) -一名自由会计师为危险组织工作.
  2. 《明升app》(2017)- 根据伊利诺斯州迪克森市审计员的实际盗窃案.
  3. 美国制造(2017) -巴里·希尔的真实故事, 从飞行员转为Medellín贩毒集团的毒品走私犯, 他后来被缉毒局招募了.
  4. 糟糕的教育(2019) -美国历史上最大的公立学校挪用公款的真实故事, 这起案件的焦点是长岛一个学区的负责人.
  5. 《明升体育app下载》(2015) ——对2007-2008年金融危机的戏剧性重述, 凸显了金融专家在房地产泡沫中的远见和利润.
  6. 《明升体育app下载》(2002) -基于一个骗子的冒险的真实故事.
  7. 《明升app》(2018-2020) – A series revealing 欺诈 和 corruption in business, from payday loans to corporate sc和als.
  8. 安然:房间里最聪明的人(2005) -记录了现代最大的诈骗案.
  9. 《明升app》(2010) -一部关于2008年秋季全球金融危机的纪录片.
  10. 自助洗衣店(2019) – Dramatizes the Panama Papers sc和al, delving into financial 欺诈 和 offshore tax evasion.
  11. McMillion美元(2020) -关于麦当劳大富翁游戏骗局的系列纪录片.
  12. 《明升app》(2021) – A documentary exploring the sc和al of sneaking the children of the rich 和 famous into top U.S. 通过重演和面试进入大学.
  13. 《明升app》(2010) – A 法务会计师 调查许可证违规行为，发现公司欺诈行为.
  14. 《明升app》(2017-2022) -一名财务规划师为贩毒集团洗钱, 在一个充满犯罪和法律挑战的世界中航行，以保护他的家人.
  15. 《明升app》(1973) ——以大萧条为背景, 它讲述了一个骗子和一个可能是他女儿的年轻女孩的故事, 在中西部一路诈骗.
  16. 《明升体育app下载》(1967) – A failing Broadway producer 和 his accountant devise a scheme to produce the worst show ever, 计划欺骗他们的投资者, 但他们的计划在这部剧大受欢迎后动摇了.
  17. 《明升体育app下载》(1973) -两个专业的骗子，他们组队对黑帮老大进行了大规模的诈骗.
  18. 《明升体育app下载》(1983) -探讨内幕交易为个人利益.
  19. 《明升app》(2009-2014电视剧) 一个骗子是联邦调查局的顾问.
  20. 《明升app》(2013) -根据一个股票经纪人涨跌的真实故事改编.

欺诈技术的演变

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:

  • 身份欺诈 -个人冒充他人以获得经济利益.
  • 网络钓鱼 – involving deceptive emails or messages that trick recipients into revealing sensitive information.
  • 账户的收购 -即未经授权访问他人的帐户.
  • 应用欺诈 -与恶意移动应用程序相关.

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.

对策与审计的作用

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.

监管和技术进步

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.

道德及文化考虑

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.

打击欺诈的审计和法规

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.

LBMC如何提供帮助?

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.