Transcription of Fraud - PwC
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Fraud - PwC
FraudA guide to its prevention,detection and Fraud is a persistent fact of business life, affecting businesses of all sizes and across all industries. Consider the following recent statistics: of Australian businesses suffered some form of Fraud between 2005 and 2007 (PricewaterhouseCoopers Economic Crime Survey 2007) Fraud costs Australian business and government $ billion a year one-third of the total cost of all crime in Australia (Australian Institute of Criminology s 2003 report, Counting the costs of crime in Australia) of Australian respondents suffered losses in excess of $1 million between 2005 and 2007 (PricewaterhouseCoopers Economic Crime Survey 2007).
Inappropriate segregation of duties Skimming deliveries Inappropriate segregation of duties Fictitious customers Falsifi ed transfer documents Unauthorised write-off schemes Multiple refunds Unauthorised or fi ctitious refunds Falsifi ed delivery dockets The web of deceit “O, what a tangled web we weave when fi rst we practice to deceive!”
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