与各种审计客户密切合作，包括在 制造业 部门, 强调欺诈是所有行业普遍存在的问题, 无论实体的经营规模如何.

Most people have the misconception that 欺诈 is something that did not occur on a regular basis until modern times. 与普遍的看法相反, 增加立法并不能减轻欺诈, 监督, 审计标准, 或者技术进步. 事实上, 欺诈手段随着技术的进步而发展, 证明欺诈计划仍然普遍存在.

历史上的欺诈案例

古代保险欺诈:Hegestratos案例

可以追溯到公元前300年.C., the earliest recorded instance of financial 欺诈 involves a type of insurance scam by a Greek sea merchant named Hegestratos. In Hegestratos的案例他试图利用一种被称为bottom - ry的贷款机制，为他的船和船上的货物投保. 这种安排允许商人以货物为抵押借钱, with the underst和ing that the loan would be repaid with the proceeds from the cargo’s delivery upon reaching its destination.

然而，Hegestratos并不打算运送被保险的货物，即玉米. 他的计划是不带谷物出航, 打算故意击沉他的船, 保留贷款收益, 然后单独出售玉米以获得额外利润. 不幸的是，他的计划事与愿违. 试图击沉他的船, 他淹死了, 试图逃离发现他的欺骗意图的船员和乘客.

尤利西斯S. 拨款及投资欺诈

进一步的研究表明 尤利西斯S. 格兰特, 一位杰出的内战英雄和美国前总统, 本想支持他儿子的事业但不幸成了诈骗的受害者. 格兰特 invested personal funds 和 secured a personal loan from William V和erbilt for his son’s business.

不幸的是，他儿子的商业伙伴欺骗了他，造成了大约10万美元的损失. 去偿还他欠范德比尔特的债, 格兰特不得不交出他的私人物品, 比如制服, 剑, 奖牌, 还有其他战争纪念品. 这种经济上的不幸导致格兰特在1885年去世时破产.

庞氏骗局的出现

In 1920, 查尔斯·庞兹, 原产于意大利, 精心策划了最初的庞氏骗局, 或者滚雪球系统, 在美国和加拿大. 这个骗局在短短8个月的时间里骗取了投资者高达2000万美元. 虽然在庞氏操作之前，有一些庞氏骗局被记录在案, 比如莎拉·豪在19世纪80年代发起的“女士存款”, 他们都没有像庞氏骗局那样声名狼藉，也没有达到庞氏骗局那样的金融规模.

大众文化中的欺诈

好莱坞一直被其背后的神秘所深深吸引 欺诈，加上 抢劫、诈骗、诈骗和抢劫. It has motivated the development of several films, documentaries, 和 TV shows exploring these ideas.

这种痴迷使复杂的欺骗和大胆的偷窃故事栩栩如生, so reflecting the complex dynamics of offenders 和 the creative means used to outsmart their targets. 一些值得注意的例子包括:

  1. 《明升体育app下载》(2016) -一名自由会计师为危险组织工作.
  2. 《明升app》(2017)- 根据伊利诺斯州迪克森市审计员的实际盗窃案.
  3. 美国制造(2017) -巴里·希尔的真实故事, 从飞行员转为Medellín贩毒集团的毒品走私犯, 他后来被缉毒局招募了.
  4. 糟糕的教育(2019) -美国历史上最大的公立学校挪用公款的真实故事, 这起案件的焦点是长岛一个学区的负责人.
  5. 《明升app》(2015) ——对2007-2008年金融危机的戏剧性重述, 凸显了金融专家在房地产泡沫中的远见和利润.
  6. 《明升app》(2002) -基于一个骗子的冒险的真实故事.
  7. 《明升体育app下载》(2018-2020) – A series revealing 欺诈 和 corruption in business, from payday loans to corporate sc和als.
  8. 安然:房间里最聪明的人(2005) -记录了现代最大的诈骗案.
  9. 《明升体育app下载》(2010) -一部关于2008年秋季全球金融危机的纪录片.
  10. 自助洗衣店(2019) – Dramatizes the Panama Papers sc和al, delving into financial 欺诈 和 offshore tax evasion.
  11. McMillion美元(2020) -关于麦当劳大富翁游戏骗局的系列纪录片.
  12. 《明升app》(2021) – A documentary exploring the sc和al of sneaking the children of the rich 和 famous into top U.S. 通过重演和面试进入大学.
  13. 《明升app》(2010) – A 法务会计师 调查许可证违规行为，发现公司欺诈行为.
  14. 《明升app》(2017-2022) -为贩毒集团洗钱, a financial planner negotiates a criminal underworld 和 legal difficulties to safeguard his family.
  15. 《明升体育app下载》(1973) ——以大萧条为背景, it centers on a con artist 和 a young child who might be his daughter as they negotiate the Midwest.
  16. 《明升体育app下载》(1967) – A failing Broadway producer 和 his accountant devise a scheme to produce the worst show ever, 计划欺骗他们的投资者, 但他们的计划在这部剧大受欢迎后动摇了.
  17. 《明升体育app下载》(1973) -两个专业的骗子，他们组队对黑帮老大进行了大规模的诈骗.
  18. 《明升app》(1983) -探讨内幕交易为个人利益.
  19. 《明升体育app下载》(2009-2014电视剧) 一个骗子是联邦调查局的顾问.
  20. 《明升体育app下载》(2013) -根据一个股票经纪人涨跌的真实故事改编.

欺诈技术的演变

从非常简单的计划，比如Hegestratos实施的古代保险欺诈, the technique of financial 欺诈 has evolved over millennia from rather simple methods to intricate, 利用当代金融体系的细微差别进行多种操作. This development shows not only technological progress but also a better knowledge of human nature 和 the weaknesses in political systems. 例如, the shift from Ponzi’s original plan to modern-day securities 欺诈 shows how 欺诈sters have evolved to fit shifting economic environments 和 the increased underst和ing of investors 和 authorities.

The terrain of 欺诈 has changed dramatically today; there are now over 41 acknowledged forms of 欺诈 ranging:

  • 身份欺诈 是为了获得经济利益而冒充他人的过程吗.
  • 网络钓鱼 – involving deceptive emails or messages that trick recipients into revealing sensitive information.
  • 账户的收购 -即未经授权访问他人的帐户.
  • 应用欺诈 是否与恶意移动应用程序有关.

这些现代 诈骗技术 利用技术和人类的弱点, 对个人的经济和情感健康造成毁灭性的影响.

对策:审计的作用

特别是以…的形式 审计在美国，欺诈行为的不断演变使得有必要采取更加复杂的对策. 审计过去基本上是直接的检查和平衡, but today they include sophisticated analytical tools including artificial intelligence 和 data analytics to find anomalies suggestive of 欺诈ulent behavior. This development emphasizes how the audit moves from a simple financial check to a thorough evaluation of operational integrity of a company.

科技及规管发展

Regulating systems 和 technology have advanced significantly parallel to the development of 欺诈 和 审计. 针对重大欺诈行为，法律，比如 萨班斯-奥克斯利法案 in the United 状态s were passed to improve company governance 和 financial reporting accuracy. 此外，的演变 区块链技术 和 its implementation in financial transactions reveal fresh chances for protecting financial transactions against 欺诈, therefore highlighting the possibility of technology to be both a tool for 和 a defense against 欺诈.

文化及伦理考虑

Fighting financial 欺诈 calls for major ethical 和 cultural aspects in addition to a technical or legal difficulty. Reducing 欺诈 mostly depends on developing an ethical business culture 和 encouraging responsibility 和 openness inside companies. 从这个意义上说, 审计 are absolutely important since they not only find 欺诈 but also discourage possible 欺诈sters just by virtue of their being in an 监督 system.

打击欺诈的审计和法规

The past of financial 欺诈 和 the necessity of 审计 demonstrate the continuous game between 欺诈sters 和 those assigned to protect the integrity of financial systems. As history has demonstrated, people will be trying to illegally obtain valuable assets if they exist.

因此, 审计 are crucial in preserving confidence 和 stability in the worldwide financial system together with strong regulatory systems 和 moral business conduct. The future battle against financial 欺诈 will probably see more technological integration in 审计, 持续改善规管架构, 以及持续关注企业道德行为.

LBMC如何提供帮助?

LBMC provides the knowledge 和 tools required for support should your company be a target for 欺诈 or if you are looking for preventative steps.

Our method involves looking over your current control system 和 doing a thorough control analysis. 与管理团队合作, we provide suggestions on improving or creating controls meant for 欺诈 prevention 和 detection. 对于某些公司, implementing these controls also offers a benefit in terms of possible simplification of year-end audit procedures 和 possible cost control.

进一步了解明升体育app下载 内部审计 和 法务会计 并与我们联系，以帮助保护您的公司免受欺诈.