Transcription of 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.
7 2. (Asset Misappropriation) a. i. (Larceny : ) , assest ..Key management review ii. (Skimming) , , Lapping iii.
8 (Fraudulent Disbursement) , , , , , , b. i. (Misuse) ii. (Larceny) , , 3. (Fraudulent Statements) a. (Overstate or Understate), , , / , , 4 of 8 by Aubonrat K.
9 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. 2.
10 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.
