Temat: Rozdzielanie zapłaty w celu obejscia kontroli limitów...

Chodzi tu o obejście limitów ustalonych na zezwolenia (np. dla członka zarządu) do wykonywania zapłat za pojedyncze zakupy.

Na przykład: limit na pojedyncze zakupy/zlecenia jest 10.000 zł. Zakup jest na 14.000 zł. Zamawiający prosi sprzedającego o wystawienia dwóch faktur np. jedną na 8.000 zł a drugą na 6.000 zł przez to ukrywa fakt, że przekracza to jego limit na takie zamówienie/kupno.

Jak temu zapobiegać?




Splitting Payments to Circumvent Approval Requirements

Some fraudsters split payments to circumvent approval requirements. In this article, I show you how this type of theft works and what you can do to prevent it.

The Theft

The maintenance supervisor, Billy, wants to make a fraudulent payment to ABC Hardware for $9,900. (ABC Hardware is owned by his cousin.) So, Billy wants to avoid his company’s review process. He knows that all checks over $5,000 require the physical signature of the finance director. All checks below $5,000 are signed by the computer. What’s a boy to do? Well, Billy can split the transaction–two checks for $4,950 each. That will work.

Billy asks his cousin for two ABC Hardware invoices of $4,950 rather than the one for $9,900. Afterwards, Billy approves each invoice, and the payments are made.

The Weakness

No one is querying the check register for payments just below the threshold. Also, bids were not obtained.

The Fix

Download the check register into Excel (or any database package). Then, sort the payments and look for repeated payments–just below the threshold of $5,000–to the same vendor.

Require bids for significant expenses, and retain the bids as support for the payments.

http://cpa-scribo.com/splitting-payments/?ck_subscribe...

EJS: proszę o komentarze.Ten post został edytowany przez Autora dnia 17.12.17 o godzinie 11:37