Transcript 鑑識會計面面觀
鑑識會計面面觀
安侯建業聯合會計師事務所 November 22,2013 馬國柱資深會計師
壹、舞弊定義
舞弊的英文為Fraud，此單字在不同專業領域使用不 同，在法律上稱為詐欺，具備法律責任，而此單字運 用在會計上，則稱之舞弊，代表一種行為。
依據ACFE之定義，企業舞弊分為：貪瀆、財務報表舞 弊及挪用資產等三類，而審計準則公報著重於對財務 報導產生影響者。 鑑識會計融合會計觀念、審計方法以及調查技巧， 提供訴訟支援與詐欺偵查之服務，以調查舞弊、計 算賠償損失以及預防弊案。
©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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貳、 The fraud tree
Recording Revenue Too Soon or of Questionable Quality Recording Bogus Revenue Illegal Gratuities • Conflict of Interest • Purchase Schemes • • Sales Schemes Other Shifting Current Expenses to Later or Earlier Period Failing to record or Improperly Reducing Liabilities Shifting Current Revenue to a Later Period
Fraudulent Statements Corruption
Bribery • Invoice Kickbacks • Bid Rigging • Other Shifting Future Expenses to the Current Period as a Special Charge Economic Extortion Overstated Assets/ Valuation (e.g., AR, Inventory, Fixed Assets)
Asset Misappropriation
Billing Schemes Shell Company Non-accomplice Vendor Personal Purchases Larceny Of Cash on Hand From the Deposits Other Skimming
(Cash/Inventory/Other)
Inventory and other Asset Misuse Sales (e.g Unrecorded, Understated Payroll Schemes Ghost Employees Receivables (write-offs, Lapping, Unconcealed) Refunds/Other Commission Schemes Workers Comp False Wages Expense Reimbursement Schemes Mischaracterized Expenses Overstated Expenses Fictitious Expenses Multiple Reimbursements Inventory/Other Assets Larceny Asset Requests & Transfers False Sales & Shipping Purchasing & Receiving Unconcealed Larceny Check Tampering Forged Maker Forged Endorsement Altered Payee Concealed Checks Authorized Maker Register Disbursements False Voids False Refunds ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
叁、舞弊三角
薄弱的內部控制 與資訊不對稱 容易造成舞 弊的環境 機會 壓力與誘因 舞弊 風險 合理的理由 企業營運控管 的過當或鬆散 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
企業文化與員 工思想 4
肆、鑑識會計服務架構與鑑識科技結構圖 舞弊 風險 管理 舞弊 調查 智慧財產 權管理與 合約遵循 爭議與訴 訟支援 洗錢防 制顧問 諮詢
商情調研 Corporate Intelligence 鑑識科技 Forensic Technology ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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伍、經濟犯罪常見鑑識架構
一、集團企業資源濫用 二、公司與董監事高度財務槓桿 三、股市風暴：交叉持股、內線交易、操縱股價 四、公司監理不佳 五、濫用金融工具 六、經營決策失當 七、非常規交易浮濫 八、電子作業系統軌跡 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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陸、常用鑑識會計徵兆
一、企業資源濫用： 1.ROA與ROE 2.依賴非營業現金流量比重高 3.資金融通比重異常 4.關係人融通比重與科目異常 5.轉投資快速擴大(非屬本業及子公司) 二、公司與董監事高度財務槓桿 1.負債比例高 2.現金流量/相對負債 3.貨幣資金/營業費用+利息支出與利息保障倍數 4.資金缺口分缺 5.董監事持股波動頻繁 6.股票質押比率高且波動頻繁 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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陸、常用鑑識會計徵兆(續)
三、股市風暴：交叉持股、內線交易、操縱股價 1.交叉持股 2.QFII波動異常 3.異常企業結盟 4.股市交易乖離異常 5.重大訊息利多、利空異常 四、公司監理不佳 1.營業產銷結構異常 2.十大進銷產銷對象異於行業特性 3.營運流程與控股流程不一致 4.使用租稅天堂比重偏高 5.董監結構欠缺代理性 6.董監競業現象 7.會計師區分意見 8.更換會計師與財務主管 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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陸、常用鑑識會計徵兆(續)
五、濫用金融工具 1.約當現金呈現異常結構 2.資金使用OBU比重未實質流入 3.表外資產負債交易 4.無形資產價值認定 5.金融工具資金用途異常 六、經營決策失當 1.應收帳款週轉率(全體與個別) 2.存貨週轉率 3.流動比率與速動比率 4.營業活動現金流量波動異常 5.風險資產缺口迅速擴大 6.自償性結構迅速弱化 7.短期資金支應長期用途 8.固定資產週轉率 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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陸、常用鑑識會計徵兆(續)
七、非常規交易浮濫 1.關係人交易比重高 2.非常規關係人交易 3.關係人總歸戶困難 八、電子作業系統軌跡 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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柒、鑑識會計工作要項
證據軌跡
責任分區
損害彌補
©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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證據軌跡
企業本身 金融機關 主管機關 財產交易平台 專業服務機構 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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責任區分
刑事責任 公司法 證券交易法 銀行法 刑法 洗錢防制法 商業會計法 所得稅法 民事責任 民法 民事訴訟法 投資人保護法 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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損害彌補
財產之所在彌補之所在 迅速有效 市場詐欺與損害彌補 程序法與專業法庭 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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太電案剖析
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太電案剖析
1.董事職權廢弛 2.經理人舞弊 3.多角化經營迷失 4.轉投資管理失衡 5.金融功具 6.損失隱匿 7.資產隱匿 8.失衡的股東結構 9.消失的資金使用者 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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資產追索與損害彌補 A.泰國上市公司 B.美國OTC上市公司 C.新加坡大樓 D.香港不動產 E.美國銀行損害控制 F.香港上市公司 G.其他資產
©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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損失結構分析
太電公司損失結構分析 太電公司損失結構分析-期間90.9.30至92.3.31
太電公司損失結構分析-主要損失內容分析 太電公司損失結構分析-依損失原因歸屬地區分析 太電公司損失結構分析-股權淨值分析及變動 太電公司損失結構分析-Cash Flow Analysis及海外損失分析(一) 太電公司損失結構分析-Cash Flow Analysis及海外損失分析(二) 太電公司損失結構分析-背書保證認列PUSA投資損失明細 太電公司損失結構分析-Cash Flow Analysis 太電公司損失結構分析-Financial Transactions 太電公司損失結構分析-太電公司美金定存可能與海外投資之關係 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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力霸案剖析
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力霸案剖析
1.家族董事會 2.董事舞弊 3.複雜而無功能的轉投資 4.損失隱匿 5.資產掏空 6.非常規交易龐雜 7.關係人交易龐雜 8.資金使用者龐雜 9.資金水庫的挪用與黑洞 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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資產追索與損害彌補 1. 百貨部門處置 2. 食品、水泥勞工權益處理 3. 水泥部門處分 4. 通訊事業經營權及所有權重組 5. 金融事業經營權及所有權重組 6. 通訊事業損害控制 7. 金融事業 8. 媒體事業權益清理與追索
©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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案例分析
專案評估可能損失匯總表 力霸待釐清可能損失架構 力霸損失架構圖 中國力霸 力霸關係企業借款彙總表 ©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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Q&A
©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
©2013 KPMG, a Taiwan partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.
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