商人必看：四十个常见的欺诈行为
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1. Pilfering Stamps 盗用印鉴 2. Stealing merchandise, tools, supplies, and other equipment items 3. Removing small amounts from cash funds and registers 4. Failing to record sales of merchandise, and pocketing the cash 5. Creating overages in cash funds and registers by under-recording 6. Overloading expense accounts or diverting advances to personal use 7. Lapping collections on customer’s accounts 8. Pocketing payments on customer’s accounts, issuing receipts on scraps of paper or in self-designed receipt books 9. Collecting an account, pocketing the money, and charging it off; collecting charged-off accounts and not reporting 10. Charging customer’s accounts with cash stolen 11. Issuing credit for false customer claims and returns 12. Failing to make bank deposits daily, or depositing only part of the money 13. Altering dates on deposit slips to cover stealing 14. Making round sum deposits -- attempting to catch up by end of month 15. Carrying fictitious extra help on payrolls, or increasing rates or hours 16. Carrying employees on payroll beyond actual severance dates 17. Falsifying additions on payrolls; withholding unclaimed wages 18. Destroying, altering, or voiding cash sales tickets and pocketing the cash 19. Withholding cash sales receipts by using false charge accounts 20. Recording unwarranted cash discounts 21. Increasing amounts of petty-cash vouchers and/or totals in accounting for disbursements 22. Using personal expenditure receipts to support false paid-out items 23. Using copies of previously used original vouchers, or using a properly approved voucher of the prior year by changing the date 24. Paying false invoices, either self-prepared or obtained through collusion with suppliers 25. Increasing amounts of suppliers’ invoices through collusion 26. Charging personal purchases to company through misuse of purchase orders 27. Billing stolen merchandise to fictitious accounts 28. Shipping stolen merchandise to an employee or relative’s home 29. Falsifying inventories to cover thefts or delinquencies 30. Seizing checks payable to the company or to suppliers 31. Raising canceled bank checks to agree with fictitious entries 32. Inserting fictitious ledger sheets 33. Causing erroneous footings of cash receipts and disbursement books 34. Deliberately confusing postings to control and detail accounts 36. “Selling” door keys or the combinations to safes or vaults 37. Creating credit balances on ledgers and converting to cash 38. Falsifying bills of lading and splitting with the carrier 39. Obtaining blank checks (unprotected) and forging the signature 40. Permitting special prices or privileges to customers, or granting business to favored suppliers, for “kickbacks” |
