Archive for June, 2014

The Amounts

♥ June 9th, 2014 , Tags : , Comments Off on The Amounts

Again use a properly approved voucher of the previous year, by changing a number of date, etc. Use prepared invoices by oneself and falsification of approvals. Payment of false invoices, obtained in collusion with suppliers. Increase in the amounts of the invoices, in collusion with suppliers. Loads personal purchases, the company improperly using purchase orders. Invoiced goods for personal benefit, charged to fake accounts. Dispatch goods to the home of an employee or relative to your advantage. Fake inventories to cover theft.

Use advances for business expenses, charity staff. Unduly collect cheques payable in favour of the company. Forged endorsements of checks payable to suppliers. Insert in books leaves with accounts or fictitious amounts. Deliberately delay the reconciliation of the account of a client. Show sums wrong in the records of inputs and outputs box.

Deliberately confuse the seats in control and detail accounts. Make new leaves for the books in order to avoid manipulations are discovered. Not close the cash receipts book in due time. Selling surplus materials or disposal and pocketing the proceeds from the sale. Sell the use of keys business, winery or boxes for money. The combination of the safe or vault sell for money. Allow vendors sell into companies and apply for commissions payable to the employee. Ask the vendors write checks in their personal capacity and not on behalf of the company. Clone expense checks or payroll payment to achieve charge what alteration of data in invoices to collect a viatico wholesale. And how prevent this? Having a good control board inner with your proper auditor also a good code of ethics and culture for prevention of fraud, the internal control and fraud prevention is the responsibility of all employees of the company. Avoid fraud in corporations, fraud is the poison that comes to damage the moral life of the employees of the company, prevent the opportunity to having a good internal auditor.