Whistleblowing

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来自 West Virginia University 的课程

Forensic Accounting and Fraud Examination

1141 个评分

West Virginia University

Forensic Accounting and Fraud Examination

1141 个评分

Everyday across the world, thousands of businesses are victimized by fraud. Who commits these bad acts? Why? And, how? In this course we are going to help you answer the questions: who commits fraud, why and how. We’ll also help you develop skills for catching them.

从本节课中

Whistleblowing

Everything you need to know about whistleblowing. Learn the importance of whistleblowing and the difficulty of being a whistleblower.

Whistleblowing3:33

WorldCom Fraud12:47

The Choice to be a Whistleblower5:04

ZZZZ Best and Barry Minkow8:14

Final Thoughts4:43

与讲师见面

Dr. Richard Riley, Ph.D
Louis F. Tanner Distinguished Professor of Public Accounting
Accounting
Dr. Richard Dull, Ph.D
GoMart Professor in Accounting Information Systems
Accounting
John Gill, J.D., CFE
Vice President - Education
Association of Certified Fraud Examiners

A weakness in many accounting or auditing programs is the fact that fraud is often

treated as something that can be prevented through internal controls.

If you think you can eliminate fraud through controls alone, then you’re wrong.

If you think you can always detect fraud through data analysis, you’re also wrong.

No matter how sophisticated your controls, the clever fraudster can find a weakness.

In addition to the individual seeking to get around controls, you may have

management actively overriding existing controls.

They have the ability to steal large amounts of funds

at a high level by simply ignoring or

ordering others to override standard procedures.

The fraud examiner can’t be everywhere at once.

But you can multiply your eyes and ears by recruiting

employees as part of your fraud detection team.

If fraud is occurring, more often than not,

someone else is aware of it or has suspicions.

In this segment, we will discuss the impact

whistleblowers have on an organization and how important it is to provide a safe

and confidential method of reporting suspected fraud.

An effective reporting mechanism is one

of the most important parts of your anti-fraud program.

There is no doubt that fraud costs an organization money.

That’s money that’s not

available for benefits, raises, new equipment, or new employees.

So when people steal from the company,

they are stealing from everyone at the organization.

And studies show that once the money is stolen, the chances of getting the money

back are not good. According to the surveys conducted by the Association of

Certified Fraud Examiners, about half of fraud cases result in no recovery at all,

and the remainder only see a limited recovery of the stolen funds.

That is why it’s important to emphasize that part of EVERYONE’S job responsibility

is to watch for and report suspected fraud.

The ACFE began the Report to the Nations on Occupational Fraud in 1996.

It is issued every two years.

The numbers are based on an extensive survey of ACFE

members across the globe. One statistic that has been consistent since the survey

started is that most frauds are detected by tips. In fact, more frauds are

discovered by tips than by internal audit, external audit, and management review combined.

You can see then why it is so important to make employees part of your

fraud detection team and encourage them to report any misconduct they know about.

Additionally, it’s also important to include your vendors

and customers in your reporting program.

They can often alert you to employees or even other

vendors soliciting bribes, kickbacks, or other improper payments.

So what is a “whistleblower”?

A whistleblower is simply someone who

“blows the whistle” on wrongdoing

or any type of misconduct.

The report can be made directly to the organization or entity,

or the report can be made to some type of governmental or law enforcement agency.

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