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).While there is no foolproof method of preventing Fraud , the risk can be minimised by taking a systematic and considered approach to its most organisations, internal Fraud ( Fraud committed by an organisation s employees or offi cers) is its greatest risk.
1. Purchasing and payroll 2. Sales and inventory 3. Cash and cheques 4. Physical security 5. Piracy, intellectual property and confi dential information 6. Information technology. 1. Purchasing and payroll Payment fraud, including purchasing, payroll and expense reimbursement fraud, is likely to affect most organisations at some stage.
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