การตรวจสอบทุจริต (Fraud Audit) อ

1 1 of 8 by Aubonrat K. CPIAT 19 (Fraud Audit) . ( IIA 1210) 1. ** 2. 3. 4. 4 4 style (Association of Certificated Fraud Examiners ACFE)

2 20 AICPA IIA Fraud Examiners Manual 1. Fraud 2. 3.

3 4. CFE 2010 Corruption Perception Index (CPI) 178 10 corruption New Zealand, Denmark, Singapore Sweden, Finland Hong Kong Japan , Fraud .. 178 2 of 8 by Aubonrat K.

4 CPIAT 19 5 2012 (Challenge) Fraud case 2543 2552 1. compliance audit 2. Internal Audit (IA) 3. 4.. 2010 ACFE Report to the Nation 41 50 Sale Fraud.

5 Sale 1. Corruption a. (Conflict of interest) b. (Bribery) c. (Illegal Gratuities) d. / (Economic Extortion) 2 2 Fraud ( Fraud 1.)

6 2. 3. 4. Fraud) due .. Protect , 3 of 8 by Aubonrat K. CPIAT 19 Corruption 1. 2. 2.

7 (Asset Misappropriation) a. i. (Larceny : ) , assest ..Key management review ii. (Skimming) , , Lapping iii. (Fraudulent Disbursement) , , , , , , b.

8 I. (Misuse) ii. (Larceny) , , 3. (Fraudulent Statements) a. (Overstate or Understate), , , / , , 4 of 8 by Aubonrat K. CPIAT 19 b. , , Fraud Triangle Integrity > No Fraud Temptation ( ) Opportunity : There is a weakness in the system that I could exploit Pressure/Motive : I want to or have a need to commit fraud Integrity : I m consume of that is in worth the risks 1.

9 2. 3. (Reconciliation) 4. 5. 6. IT 7. 8. 9. (Cash control) (Operation) (Approval) (Recording) OpportunityIntegrityPressure Motive Pressure ( ) + Means ( ) + Opportunity ( ) = Fraud ** 5 of 8 by Aubonrat K.

10 CPIAT 19 12 1. ** 2. 3. ** 4. ** 5. 6. ** 7. 8. 9. 10. 11. 12. ** 12 Red flags 1. 2. 3. 4. 5. 6. 7. 8.