chapter 6: register disbursement schemes

Chapter 6: Register Disbursement Schemes

What Are Register Disbursements?

• Form of fraudulent disbursement • Cash stolen from cash register• Perpetrator enters a reversing transaction to justify the

disbursement of funds• Register is balanced

• Wujud dari pengeluaran yang curang • Mencuri uang dari mesin kas • Pelaku masuk suatu transaksi pembalikan untuk membenarkan pengeluaran• Register tetap seimbang

Register Disbursements

Fraudulent Disbursements

Other8.1%

Register2.7%

Payroll16.5%

Check Tamp24.5%

Expense14.9%

Billing33.3%

• Register disbursements made up only 3% of fraudulent disbursement cases.• 20 register

disbursement cases were reported, with a median loss of $22,500.

Fraudulent Register Disbursements

Two Principle Schemes: • False refunds• False voids

Refund/pengembalian palsuVoid/pembatalan Palsu

Register Disbursements – Breakdown of Cases

Voids45%

Refunds55%

Only 20 register disbursement cases were reported in the 1993 study. They were almost evenly split between fraudulent voids and refunds.

Register Disbursements -Median Losses

$50,000

$20,000

$0 $10,000 $20,000 $30,000 $40,000 $50,000

FaudulentVoids

FraudulentRefunds

• The median cost for fraudulent voids was more than twice that of fraudulent refund schemes.

• Overall, the median cost of a register disbursement scheme was $22,500.

False Refunds• Fictitious refunds– No merchandise actually returned– Results in overstated inventory

• Overstated refunds– Overstate a legitimate refund, skim excess

Refund fiktif • Tanpa barang dagangan benar-benar kembali[kan • Akibatkan persediaan berlebihanRefund berlebihan• Terlalu melebihkan refund yang sah,

False RefundsCredit card refunds• Credit refunds to accomplice account– Accomplice kicks back portion of the refund

• Perp credits refund to his own account

Refund kartu kredit• Mengkredit refund kepada kaki tangan nya

- Kaki tangan mengembalikan bagian refund• Perp mengkredit refund kepada akunnya sendiri

False Voids• Perp makes sale, keeps customer’s receipt• After customer gone, uses receipt to process false void– May need manager approval– Forge signature– Manager “rubber stamps” voids

• Perp pockets money

• Perp membuat penjualan, menyimpan nota,• Setelah pelanggan pergi, menggunakan nota untuk proses pembatalan palsu

- Mungkin memerlukan persetujuan manajer - Menimpa tanda tangan- Manajer “stempel karet” pembatalan

• Pelaku menyimpan uang

False Refunds/Voids

When you have a false refund or void, what is happening in the Inventory Account?

Concealing Register Disbursements• Multiple disbursements below review level• Destroy transaction records• Rely on company: nobody looking for fraud

• Pengeluaran ganda di bawah tingkatan review• Hancurkan rekaman transaksi • Bersandar pada perusahaan: tidak ada orang yang mengamati

penipuan

Register Disbursements – Countermeasures• Periodically run trend analysis, look for employees who

process too many reversals• Look for refunds/voids in recurring amounts, especially

round numbers• Look for excessive refunds/voids just below review levels• Encourage customers to examine their receipts – if you

don’t get one, it’s free!

• Pada waktu tertentu menjalankan analisis kecenderungan, Amati karyawan yang memproses terlalu banyak yang dikembalikan

• Amati refunds/voids dalam jumlah yang diulang, terutama angka pembulatan • Amati refunds/voids lebih juga yang dibawah level review• Dorong pelanggan untuk memeriksa notanya –jika anda tidak mendapat nya,

bebas biaya.

• Verify transactions by making random “customer satisfaction” calls to customers who have returned merchandise

• Be alert for multiple refunds for the same merchandise• Look for refunds/voids with no corresponding sale

• Memverifikasi transaksi dengan acak “kepuasan pelanggan” menghubungi pelanggan yang sudah mengembalikan barang dagangan

• Waspada atas refund ganda untuk barang yang sama• Amati refunds/voids tanpa adanya alamat penjualan

Register Disbursements – Countermeasures

Register Disbursement Controls• Require management approval for all

refunds/voids• Maintain management presence at cash registers• Restrict access to control key that authorizes

reversing entries• Cashiers should not be allowed to reverse their

own sales

• Perlukan persetujuan manajemen untuk semua refunds/voids • Kehadiran manajemen pada mesin kas • Batasi akses yang punyaa otoritas jurnal pembalik • Kasir tidak diizinkan untuk membalikkan penjualan mereka sendiri

Register Disbursement Controls• Maintain file on all voids/refunds • Require separate log-in code for every cashier• Require copy of customer receipt with all

reversals• Someone independent of cashiers should prepare

register count sheets

• Pelihara file di semua voids/refunds • Diperlukan pemisah kode untuk setiap kasir • Minta salinan dari tanda terima pelanggan dengan semua yang

balikan • Kasir independen harusnya menyipakan lembar register

Register Disbursement Controls

• Observe Inventory• Run perpetual inventory if possible

• Amati Persediaan • Menjalankan persediaan perpetual jika

memungkinkan